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  • 6 Tax invoice

    6.1. What name should appear on tax invoices issued to or by the representative so that they meet the requirements of the GST law?

    For a tax invoice to be valid it must satisfy subsection 29-70(1). Subsection 29-70 (1) also applies to a recipient created tax invoice.

    A tax invoice issued by a representative on behalf of the incapacitated entity, must satisfy the information requirements of the GST legislation for the document to be a valid tax invoice.

    A representative will be unable to claim input tax credits for creditable acquisitions if the representative does not hold a valid tax invoice for the creditable acquisition.

    Note: For acquisitions less than $82.50, a representative does not need to hold a tax invoice to attribute input tax credits to a tax period (subsection 29-80(1)). A tax invoice is also not required in circumstances of a kind determined in writing by the Commissioner as per subsection 29-10(3).

    A tax invoice must, amongst other things, contain enough information to enable the identity and ABN of the supplier to be clearly ascertained (subparagraph 29-70(1)(c)(i)).

    Where the total amount payable for the supply to which a tax invoice relates is $1,000 or more, or if the document was issued by the recipient, subparagraph 29-70(1)(c)(ii) requires the tax invoice to contain sufficient information to enable the recipient's identity or the recipient's ABN to be clearly ascertained.

    Goods and Services Tax Ruling GSTR 2013/1 provides further guidance on this requirement. It states, at paragraphs 21 and 22:

    21. A tax invoice must include information to establish the identity of the supplier, and the recipient where applicable. Information sufficient enough to identify the supplier or recipient includes, but is not limited to, the legal name of the entity or the registered business name.

    22. A builder's registration number or licence number is insufficient to identify the supplier, or where applicable the recipient.

    Subsection 58-5(1) provides that any supply, acquisition or importation by an entity in the capacity of a representative of an incapacitated entity is taken to be a supply, acquisition or importation by the incapacitated entity.

    Therefore, the identity of the incapacitated entity must be clearly ascertainable from the document.

    See also:

      Last modified: 20 Jul 2018QC 16292