Goods and Services Tax Advice

GSTA TPP 086W

Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 086 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the entitlement of a partnership to an input tax credit where the relevant tax invoice contains the name of only one partner.

2. The content of this GSTA TPP is covered by paragraphs 114 to 116 of Goods and Services Tax Ruling GSTR 2003/13 and paragraphs 209 to 211 of Goods and Services Tax GSTR 2004/6. It only draws on the existing ATO view without adding to, or modifying it in any way.

Commissioner of Taxation
30 March 2011

Not previously issued as a draft

References

ATO references:
NO 1-2QX0M7S