Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part V
22. Production of invoices by computer
Feedback & supportFor the purposes of any provision under this Act relating to an invoice, a registered manufacturer shall be treated as having issued an invoice to a purchaser notwithstanding that there is no delivery of any equivalent document in paper form to the purchaser if the prescribed particulars referred to in subsection 21(1) are recorded in a computer and—
(a)
are transmitted or made available to the purchaser by electronic means; or
(b)
are produced on any material other than paper and are delivered to the purchaser.