Goods and Services Tax Advice
GSTA TPP 086W
Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner?
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Notice of Withdrawal
2. The content of this GSTA TPP is covered by paragraphs 114 to 116 of Goods and Services Tax Ruling GSTR 2003/13 and paragraphs 209 to 211 of Goods and Services Tax GSTR 2004/6. It only draws on the existing ATO view without adding to, or modifying it in any way.
Commissioner of Taxation
30 March 2011