Goods and Services Tax Ruling
GSTR 2000/3A - Addendum
Goods and services tax: transitional documents - entitlement to an input tax credit without a tax invoice
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:May be released
COMMONWEALTH OF AUSTRALIA
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Circumstance where the requirement for a tax invoice does not apply
- a transitional document, and any other document issued by the relevant supplier that relates to the transitional document, is held by a relevant recipient; and
- the transitional document contains the following information, or, where the relevant recipient holds a transitional document and another document, the documents together contain the following information:
- the name or business name of the relevant supplier;
- the address or ACN of the relevant supplier;
- the date on which the document was issued by the relevant supplier;
- if the GST payable on the taxable supply is equal to 1/11th of the price - either:
- the price of the taxable supply, and a statement indicating that the price includes GST; or
- the amount of GST payable;
- if the GST payable on the taxable supply is less than 1/11th of the price - the amount of the GST payable.
ACN (short for "Australian Company Number") is the number given by the Australian Securities and Investments Commission to a company on registration under the Corporations Law;
business name means a name registered under the relevant State and Territory legislation that provides for the registration of business names;
relevant recipient , in relation to a creditable acquisition, means:
- where the acquisition is made by an entity - that entity; or
- where the acquisition is made by an entity through an agent of the entity - the agent;
relevant supplier, in relation to a taxable supply, means:
- where the supply is made by an entity (other than a supply of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply) - that entity;
- where the supply is of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply - the insurance broker;
- where the supply is made by an entity through an agent of the entity - the agent;
the Act means the A New Tax System (Goods and Services Tax) Act 1999;
transitional document means a document issued by a relevant supplier before 1 July 2000 in relation to a creditable acquisition made by a relevant recipient on or after 1 July 2000.
(2) Other the expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
Dated this 14th day of June 2000.
Senior Tax Counsel
Goods and Services Tax Program
Delegate of the Commissioner
Commissioner of Taxation
14 June 2000