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?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 089 is withdrawn with effect from today.

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.

2. GSTA TPP 089 is withdrawn as it is a duplication of an existing ATO view and therefore it is no longer required.

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

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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

References

ATO references:
NO 1-5K7LTK4

ISSN: 1833-0053

Related Rulings/Determinations:

TR 2006/10

Subject References:
input tax credits
cancellation of registration
tax invoice

Legislative References:
ANTS(GST)A 1999 138-15
ANTS(GST)A 1999 29-10
ANTS(GST)A 1999 29-70
TAA 1953 Sch 1 Div 358

GSTA TPP 089W history
  Date: Version: Change:
  26 October 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 9 July 2014 Withdrawn