A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 (Cth)

A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 23 May 2023

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Schedules 6 Recipients that may issue an RCTI 7 Requirements to issue an RCTI 8 Requirements for a written agreement 9 Requirements for a written agreement embedded in an RCTI Schedule 1—Repeals Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 23) 2016 for Administrators of a Superannuation Scheme Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 22) 2016 for Product Suppliers to Service Station Franchisees Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 21) 2016 for Vehicle Dealers Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 20) 2016 for Labour Services relating to Primary Production Activities Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 19) 2016 for Vending Machine Operators Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 18) 2016 for Friendly Societies Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 17) 2016 for Publishers Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 16) 2016 on Licences for Copyright Material Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 15) 2016 for Prize Winning Events Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 14) 2016 for Selling Agent Services Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 12) 2016 for Construction Work Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 11) 2016 on Referrals Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 09) 2016 on Loyalty Program Participation Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 08) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015 Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 14) 2015