• Chapter 12: Tax information requirements on websites

    Nature/issue

    What information needs to be provided on an Australian website to meet taxation requirements?

    Non-interpretative - other reference (see GSTD 2005/2External Link - Goods and services tax: is an invoice that is posted on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?)

    Advice

    Generally, taxation law does not require any tax-specific information to be provided on Australian websites.

    There is no requirement, under taxation law, for ABN, address of registered offices, phone numbers or facsimile numbers to be displayed on websites However, business registration, consumer protection law or industry codes of conduct may require this information to be displayed and each business should check their own circumstances.

    In March 2006, the former Parliamentary secretary to the Treasurer, the Hon Chris Pearce MP released The Australian Guidelines for Electronic CommerceExternal Link. This document provides guidance to businesses on how to deal with consumers when engaged in business to consumer electronic commerce.

    In some instances, where a business operates through a website, they may provide a tax invoice via that website If the tax invoice is presented as a page which the recipient can download or print, the page will need to provide all of the information required for a tax invoice. The relevant information is discussed in Chapter 3 and Chapter 8.

    Further information

    For more information, refer to:

    End of further information
      Last modified: 12 Jun 2012QC 16385