Goods and Services Tax Ruling

GSTR 2000/3A2 - Addendum

Goods and services tax: transitional documents - entitlement to an input tax credit without a tax invoice

FOI status:

may be released

Addendum

Goods and Services Tax Ruling GSTR 2000/3 explains the Commissioner's determination in relation to documents (transitional documents) that issue before 1 July 2000 for taxable supplies made on or after that date and when there is an entitlement to an input tax credit without holding a tax invoice.

Amendments of the A New Tax System (Goods and Services Tax Transition) Act 1999 by the Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 introduced an additional circumstance in which there is an entitlement to an input tax credit without holding a tax invoice. This Addendum amends GSTR 2000/3 to reflect this change.

This Addendum applies from 22 February 2005. You can rely on the amendments to GSTR 2000/3, as amended by this Addendum, for the purposes of section 37 of the Taxation Administration Act 1953 from the date of issue of the Addendum.

GSTR 2000/3 is amended as follows:

1. Paragraph 6

Omit the paragraph and substitute the following paragraph:


6. Generally, you must hold a tax invoice to claim an input tax credit for a creditable acquisition in your Business Activity Statement (BAS).[2] However, you do not need a tax invoice if:

·
the value of the taxable supply is $50 or less;[3]
·
you are claiming an input tax credit for a creditable importation ;[4]
·
the GST on the taxable supply is payable by the recipient because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999[4A] (GST Transition Act); or
·
a determination by the Commissioner under subsection 29-10(3) applies to your circumstances. [5]

2. References

Under the heading Legislative references add:

-
ANTS(GSTT)A 1999 Pt 3 Div 2
-
ANTS(GSTT)A 1999 15C
-
ANTS(GSTT)A 1999 15H(3)
-
TAA 37
-
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005

Commissioner of Taxation
1 March 2006

Footnotes


Your GST return forms part of your Business Activity Statement.


Subsection 29-80(1).


The attribution rule in section 29-15 for input tax credits for creditable importations does not require a tax invoice.


Division 2 of Part 3 of the GST Transition Act applies to agreements spanning both 1 July 2000 and 1 July 2005. In the circumstances described in section 15C of that Act, the GST on a taxable supply made under such an agreement is payable by the recipient (to the extent the supply is made on or after a certain date occurring on or after 1 July 2005). Subsection 15H(3) of that Act provides that subsection 29-10(3) of the GST Act does not apply, so that the recipient may claim an input tax credit without holding a tax invoice.


Subsection 29-10(3).

References

ATO references:
NO 2005/18404

ISSN: 1443-5160

Related Rulings/Determinations:

GSTR 2000/3A