Section 12A
Production of invoices by computer
of State Sales Tax Enactment 1998
State EnactmentIn forceProvision 13 of 73
Section 12A
For the purposes of any provision under this Enactment relating to an invoice, a taxable person shall be treated as having issued an invoice to a customer or purchaser notwithstanding that there is no delivery of any equivalent document in physical form to the customer or purchaser if the invoice is recorded in a computer and –
(a)
is transmitted or made available to the customer or purchaser by electronic means;
or
(b)
is produced on any material other than paper and is delivered to the customer or purchaser.
Duty to keep records.