Goods and Services Tax Advice


Goods and services tax: can an agent issue a tax invoice on behalf of a principal?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 035 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the issuing of a tax invoice by an agent on behalf of a principal.

2. The content of this GSTA TPP is covered by paragraphs 61 and 66 of Goods and Services Tax Ruling GSTR 2000/37. It only draws on the existing ATO view without adding to, or modifying it in any way.

Commissioner of Taxation
30 March 2011

Not previously issued as a draft


ATO references:

ISSN: 1833-0053
GSTA TPP 035W history
  Date: Version: Change:
  14 June 2005 Original ruling  
You are here 30 March 2011 Withdrawn