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
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
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.
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). However, you do not need a tax invoice if:
- the value of the taxable supply is $50 or less;
- you are claiming an input tax credit for a creditable importation ;
- 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. 
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
Your GST return forms part of your Business Activity Statement.
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.