Goods and Services Tax Ruling
Goods and services tax: tax invoices
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be released
Notice of Withdrawal
1. GSTR 2000/17 explains the minimum information requirements for a tax invoice under subsection 29-70(1) of the A New Tax System (Goods and Services Tax) Act 1999 and regulations 29-70.01 and 29-70.02 of the A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations). It also describes certain documents that the Commissioner will treat as a tax invoice under that provision and the additional requirements for the approved form of a tax invoice. The Ruling also explains how the low value transactions threshold under subsection 29-80(1) applies such that a tax invoice is not required and includes the Commissioner's determination under subsection 29-10(3) of the circumstance in which a recipient may claim an input tax credit without a tax invoice.
2. This Ruling is withdrawn as the prior list of information requirements for a document to be a tax invoice in subsection 29-70(1) and regulations 29-70.01 and 29-70.02 of the GST Regulations have been repealed and replaced. Schedule 3 of the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 replaces the prior prescriptive list of requirements with equivalent but more flexible principles..
3. This Ruling is replaced by GSTR 2011/D1 which issues today. It explains the minimum information requirements for a document to satisfy the tax invoice requirements (including for acquisitions by members of a GST group) following the legislative amendments. It also explains when a recipient can rely on other documents to satisfy the tax invoice requirements if the purported tax invoice document contains errors. It describes the guiding principles the Commissioner will have regard to in exercising the discretion to treat a document as a tax invoice even though it does not meet all of the requirements. It also outlines the circumstances in which a tax invoice is not required to be issued by the supplier or held by the recipient to claim an input tax credit.
Commissioner of Taxation
25 May 2011