Goods and Services Tax Advice

GSTA TPP 037W

Goods and services tax: who issues the tax invoice if an agent enters into an arrangement under subdivision 153-B of the GST Act?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is merely a straight application of the law. It merely provides a summary of the operation of subparagraphs 153-50(d)(i) and (ii) of the A New Tax System (Goods and Services Tax) Act 1999.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 037 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with who issued the tax invoice if an agent entered into an arrangement under Subdivision 153-B of the GST Act.

2. This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is merely a straight application of the law. It merely provides a summary of the operation of subparagraphs 153-50(d)(i) and (ii) of the A New Tax System (Goods and Services Tax) Act 1999.

Commissioner of Taxation
1 July 2010

Not previously issued as a draft

References

ATO references:
NO 2006/20258