Section 22

Production of invoices by computer

of Sales Tax Act 2018

ActIn forceProvision 27 of 131

For 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.

Read in full context — Sales Tax Act 2018 →