Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 142.25

  (1)   Some or all of an amount of GST may have been passed on to another entity even if:

  (a)   a * tax invoice is not issued to or by that other entity; or

  (b)   a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained.

  (2)   If:

  (a)   you issue a * tax invoice or a notice under section   84 - 89 to another entity, or another entity issues a * recipient created tax invoice to you; and

  (b)   the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and

  (c)   in a case where you must pay the * assessed net amount for a tax period to which the invoice or notice relates--you have paid that assessed net amount to the Commissioner;

the invoice or notice is prima facie evidence of that part of that GST having * passed on to that other entity.

Note:   The special rules in this Part mainly modify the operation of Part   2 - 5, but they may affect other Parts of Chapter   2 in minor ways.