Goods and Services Tax Ruling

GSTR 2000/10W

Goods and services tax: recipient created tax invoices

• Please note that the PDF version is the authorised version of this withdrawal notice.
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Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2000/10 is withdrawn with effect from 29 July 2026.

1. GSTR 2000/10 sets out the Commissioner's view on the classes of recipient created tax invoices (RCTIs) that may be issued by recipients of a taxable supply and the requirements that must be satisfied when issuing an RCTI.

2. This Ruling is being withdrawn as it expresses the Commissioner's view on the application of determinations under subsection 29-70(3) of A New Tax System (Goods and Services Tax) Act 1999 that have been repealed and only apply to RCTIs issued on or before 14 June 2023.

3. GSTR 2000/10 continues to apply to RCTIs issued on or before 14 June 2023 but does not apply to RCTIs issued on or after 15 June 2023.

4. GSTR 2000/10 will be replaced by Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices, which reflects the requirements under the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023.

Commissioner of Taxation
28 July 2026

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References

ATO references:
NO 1-1A906FJ2