The Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2012 was registered on the Federal Register of Legislative Instruments on Wed 21.11.2012. It allows certain training providers to issue Recipient Created Tax Invoices (RCTIs) to suppliers of training services if the training providers determine the value of the taxable supply.
The Determination applies to a training provider who, as part of its role in organising and/or delivering GPET General Practice Training Programs, acquires a taxable supply of training services from a GST registered accredited service provider.
It commences on Thur 22.11.2012.
[LTN 226, 21/11]