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A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No 1) was made on 8 July 2010 and registered on the Federal Register of Legislative Instruments on 12 July 2010 as Select Legislative Instrument 2010 No 206.

These Regulations amend the A New Tax System (Goods and Services Tax) Regulations 1999 to remove requirements presently specified for documents to be tax invoices or recipient-created tax invoices.

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


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