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Valid tax invoices and GST credits

 
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What if a document does not contain all of the required information?

If a document issued by a supplier does not contain all of the required information, you may treat that document as a valid tax invoice if the missing information can be clearly identified from other documents provided by the supplier.

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Terms such as 'total price includes GST' or similar wording are not sufficient for invoices for both taxable sales and either a GST-free or input taxed sales.

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For more information about tax invoices, refer to GST for small business (NAT 3014)

Last Modified: Thursday, 3 May 2012

 
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