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Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 was made on 17 May 2007 and registered on the Federal Register of Legislative Instruments on 22 May 2007. The purpose of the Determination is to update existing legislative determinations that use terms defined in the A New Tax System (Goods and Services Tax) Act 1999, where the Tax Laws Amendment (Small Business) Bill 2007 replaces those terms in the GST Act with new terms.

For a copy of the Determination, go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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