Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 153.15

             (1)  If you make a * taxable supply through an agent, an obligation to issue a * tax invoice relating to the supply:

                     (a)  arises whether the * recipient makes a request for a tax invoice to you or the agent; and

                     (b)  is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request.

             (2)  However, you and the agent must not both issue separate * tax invoices relating to the supply.

Note:          If Subdivision 153-B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153-50(1)(d).

             (3)  This section has effect despite section 29-70 (which is about tax invoices).