Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No. 1) 2010 (Cth)

Legislative Instrument

Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010

I, Shane Reardon, Deputy Commissioner of Taxation, make this determination under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999:

Shane Reardon

Deputy Commissioner of Taxation

Dated: 4 November 2010

1. Name of Determination

This determination is the Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010

1. Commencement

This determination is taken to have commenced on 1 July 2010.

1. Purpose

Schedule 1 amends the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (F2006B11580) registered on the Federal Register of Legislative Instruments on 15 November 2006.

1. Schedule 1 Amendments

Subclause 3(d)(i)(B)

Omit

is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or

Substitute

is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or

Subclause 3(d)(i)(C)

Omit

is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c)

Substitute

is nominated as the joint venture operator of the joint venture under paragraph 51‑70(1)(c)

Clause 5 Definitions

Relevant entity

Subclause (b)

Omit

is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or

Substitute

is a participant in the same GST joint venture as a recipient; or