Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 93.15

                   Section 93-10 does not apply if:

                     (a)  GST has ceased to be payable (other than as a result of its payment) on the supply that is related to the * creditable acquisition for which you would be entitled to an input tax credit but for this section; and

                     (b)  at the time of the cessation, you did not hold a * tax invoice for the creditable acquisition.