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  • Issue no. 14 – Agency relationships and tax invoices

    Schedule:

    • The postscript (a) indicates the date the original issue was placed on the register
    • The postscript (u) indicates the date the original issue was updated
    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 14 archive)
    Date Question Further information

    22/03/01(u)

    14/06/05(w)

    14.1 Can a tax invoice include amounts collected as agent for a principal?

    GSTA TPP 035 replaces this issue. The original issue has been archived.

    02/05/01(u)

    14/06/05(w)

    14.2 Where a tax invoice includes amounts collected as agent for a principal, are the amounts to be shown on the agent's Business Activity Statement, or are they excluded altogether from the BAS of the agent?

    GSTA TPP 036 replaces this issue. The original issue has been archived.

    02/05/01(u)

    14/06/05(w)

    14.3 How do the tax invoice rules work for invoices issued by an agent who agrees under new subdivision 153B to become a 'principal'?

    GSTA TPP 037 replaces this issue. The original issue has been archived.

    06-04-01(a)

    14/06/05(w)

    14.4 Subdivision 153-B and GST-free supplies

    GSTA TPP 038 and GSTA TPP 039 replace this issue. The original issue has been archived.

    16/10/03(a)

    14/06/05(w)

    14.5 Does a supplier satisfy the requirement of paragraph 29-70(1)(a) when a tax invoice is prepared by an agent appointed solely for the purpose of invoicing for supplies to third party recipients?

    This issue has been withdrawn and placed in the archive.

    01/09/04(a)

    04/11/05(w)

    14.6 Agency relationships

    GSTA TPP 091 replaces this issue. The original issue has been archived

      Last modified: 04 Aug 2016QC 16309