• Issue no. 13 – 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    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 13 archive)
    Date Question Further information

    28/02/05(w)

    13.1 Do you have to be registered for GST to issue a tax invoice?

    These issues have been withdrawn and placed in the archive.

    28/02/05(w)

    13.2 Is it an offence to issue a tax invoice without being registered for GST?

    06/08/01(u)

    14/06/05(w)

    13.3 Section 29-70 refers to a 'tax invoice for a taxable supply'. Can there be a tax invoice for a supply that is not a taxable supply?

    28/02/05(w)

    13.4 The draft ruling on recipient created tax invoices suggests that parties must be registered before entering into the agreement.

    02/05/01(u)

    14/06/05(w)

    13.5 Invoicing on behalf of participants in a managed agricultural project

    GSTA TPP 027 replaces this issue. The original issue has been archived.

    28/02/05(w)

    13.6 Do persons using simplified accounting methods (SAMs) need to issue tax invoices?

    These issues have been withdrawn and placed in the archive.

    05/06/01(u)

    14/06/05(w)

    13.7 What should the content of a tax invoice be when issued by or on behalf of a person who adopts a simplified accounting method?

    GSTA TPP 028 replaces this issue. The original issue has been archived.

    05/06/01(u)

    14/06/05(w)

    13.8 What is the amount to appear in a tax invoice that relates to a contract subject to a retention? In draft ruling GSTR 2000/29 deals with the attribution rules where a contract amount was subject to a retention.

    GSTA TPP 029 replaces this issue. The original issue has been archived.

    28/02/05(w)

    13.9 ABN and ACN requirements on invoices - In the case of a corporate trustee, whether a trustee company name and ACN have to appear on tax invoices in addition to the trust name and ABN?

    These issues have been withdrawn and placed in the archive.

    28/02/05(w)

    13.10 RCTI Determinations - Why have the Determinations re-included the indemnity from the recipient that was part of the draft ruling GSTR 1999/D5 but was deleted in the final ruling GSTR 2000/10?

    22/03/01(u)

    14/06/05(w)

    13.11(a) Names on tax invoices

    GSTA TPP 030 replaces this issue. The original issue has been archived.

    13.11(b) Variations of names

    13.11(c) Misspelt names

    09-07-01(u)

    14/06/05(w)

    13.11 (d) Invoices issued to group entities

    GSTA TPP 031 replaces this issue. The original issue has been archived.

    06-04-01(a)

    14/06/05(w)

    13.11(e) Discretion to treat non-complying documents as tax invoices

    It would be very helpful if the ATO could issue some guidelines on the practicalities of tax invoices, perhaps the circumstances where the ATO, or individual auditors, will exercise the discretion contained in the final part of section 29-70.

    Law Administration Practice Statement PSLA 2004/11 gives guidelines to Tax officers on how to apply the Commissioner's discretion in relation to tax invoices

    22/03/01(u)

    14/06/05(w)

    13.12(a) Some software programs show an amount labelled 'WEG' which represents combined GST and wine equalisation tax ('WET') on invoices the software produces for use by small wine makers. Is this practice acceptable?

    GSTA TPP 032 replaces this issue The original issue has been archived.

    22/03/01(u)

    14/06/05(w)

    13.12(b) Is it satisfactory for tax invoices to simply include a reference to 'GST included in total' where the supply involves some combination of GST-free, input taxed and taxable supplies?

    GSTA TPP 033 replaces this issue The original issue has been archived.

    24/07/01(a)

    14/06/05(w)

    13.13 Single tax invoice made out for supplies to multiple entities

    GSTA TPP 034 replaces this issue The original issue has been archived.

    06/08/01(a)

    14/06/05(w)

    13.14 CPD enrolment/professional membership renewal forms

    GSTA TPP 025 replaces this issue. The original issue has been archived.

    01/09/04(a)

    14/06/05(w)

    13.15 Tax invoices and representatives of a GST group

    These issues have been withdrawn and placed in the archive.

      Last modified: 04 Aug 2016QC 16309