A T O home
Legal Database
Access the database 
Browse database
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version

A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  


The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 142 - Excess GST    View history reference

Subdivision 142-C - Passed-on GST    View history reference

142-25  Working out if GST has been passed on  

 View history reference


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.


 View history reference

(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
 View history reference

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

(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;
 View history reference

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


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page