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GSTR 2000/D16 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?

[2000] ATODGSTR GSTR2000/D16

Australian Taxation Office

Australia - Commonwealth

28th June, 2000

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93	[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		13
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue HC Wellington AP259/90	[1993] NZHC 1916; (1993) 17 TRNZ 690; (1993) 15 NZTC 10,136	High Court of New Zealand	New Zealand	23 Apr 1993	NZLII		8
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		624

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