Goods and Services Tax Advice
GSTA TPP 089W
Goods and services tax: If the recipient of a supply cancels its GST registration before receiving a tax invoice for a creditable acquisition, is it entitled to an input tax credit for the acquisition?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
Notice of Withdrawal
1. GSTA TPP 089 stated that the recipient of a supply that cancels its GST registration before it receives a tax invoice for a creditable acquisition, is not entitled to an input tax credit for that acquisition.
3. The Commissioner's view regarding when a tax invoice is required is contained in paragraph 10 of Goods and Services Tax Ruling GSTR 2000/34 Goods and Services Tx: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? The requirements for tax invoices and the Commissioner's discretion to treat a document as a tax invoice are also considered in Goods and Services Tax Ruling GSTR 2013/1 Goods and services tax: tax invoices.
Commissioner of Taxation
9 July 2014
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Not previously issued as a draft
input tax credits
cancellation of registration