A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.35 Tax invoices not required for "reverse charged" supplies made by non - residents [100%]
(From Commonwealth Consolidated Acts; 1 January 1999; 3 KB)   

GSTR 2011/D1 - Goods and services tax: tax invoices (25 May 2011) [20%]
(From Australian Taxation Office Draft Goods and Services Tax Rulings; 25 May 2011; 169 KB)   

GSTR 2012/D3 - Goods and services tax: tax invoices (25 July 2012) [20%]
(From Australian Taxation Office Draft Goods and Services Tax Rulings; 25 July 2012; 178 KB)