Goods and Services Tax Advice

GSTA TPP 030W

Goods and services tax: are tax invoices required to show the legal name of the supplier?

• 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Goods and Services Tax Advice GSTA TPP 030 is withdrawn with effect from today.

1. This Goods and Services Tax Advice provided that the name of the supplier or recipient shown on the tax invoice could be its legal name or the business or trading name.

2. The subject of this GSTA TPP is covered by paragraphs 21 to 27 of Goods and Services Tax Ruling GSTR 2013/1 in accordance with amendments made to the A New Tax System (Goods and Services Tax) Act 1999 which address the identity requirement for tax invoices. The name requirement for tax invoices is no longer applicable as Regulation 29-70 of the A New Tax System (Goods and Services Tax) Regulations 1999 has been repealed.

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

Commissioner of Taxation
30 October 2013

Not previously issued as a draft

References

ATO references:
NO 1-2D8XJDE