26 Nov 12 GST: Recipient Created Tax Invoice Amendment Determination (No 1) 2012 - RCTI 2012/1
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2012 was made on 15 November 2012 and registered on the Federal Register of Legislative Instruments on 21 November 2012 as Legislative Instrument F2012L02204.
The Determination is made under s 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999.
The Determination allows certain training providers to issue Recipient Created Tax Invoices (RCTIs) to suppliers of training services if the training providers determine the value of the taxable supply.
Prior to commencement of the determination (the day after registration), the suppliers of training services issued the tax invoices following advice from the training providers of the value of the taxable supply. The Determination does not apply retrospectively.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.