Clause 13

by deleting the word “and” at the end of subsection (1)(a);

by deleting the full-stop at the end of paragraph (b) of subsection (1) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(c)provide for the circumstances in which a document by a taxable person purporting to be a tax invoice in respect of a supply of goods or services to him by another taxable person, is to be treated as a tax invoice required under paragraph (b) to be provided by the taxable person supplying the goods or services.”; and

by deleting subsection (7) and substituting the following subsections:“(7) At the end of a prescribed accounting period —

the amount of tax due from any person that is his output tax after deduction of input tax allowable under section 20; or

the amount due to any person under section 19(5),as the case may be, shall be zero if the amount is less than $5 or such other amount as the Minister may by order prescribe.(8) At the end of a prescribed accounting period, the amount of tax due from a person that is tax accounted for by him pursuant to regulations made under section 27A shall be nil if it is less than $5 or such other amount as the Minister may by order prescribe.”.