The Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No 1) 2014 was registered on 9 December 2014.
It amends the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2012 to take into account the closure of General Practice Education and Training Limited (GPET) on 31 December 2014 and its functions being assumed by the Department of Health on 1 January 2015.
The (No 1) 2012 Determination allows training providers to issue recipient created tax invoices (RCTIs) for supplies if they are provided as part a general practice training program that is managed and funded by GPET. This determination amends that Determination so these training providers can continue to issue RCTIs in the same circumstances after the closure of GPET.
[LTN 239, 10/12/14]