Goods and Services Tax Advice

GSTA TPP 087W

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, and that partner is reimbursed by the partnership for the cost of the acquisition?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 087 is withdrawn with effect from today.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 for an acquisition if the relevant tax invoice contains the name of only one partner, and that partner is reimbursed by the partnership for the cost of the acquisition.

2. The content of this GSTA TPP is covered by paragraphs 73 and 74 of Goods and Services Tax Ruling GSTR 2000/17, paragraphs 110 to 113 of Goods and Services Tax Ruling GSTR 2000/17 and paragraphs 169 to 172 of Goods and Services Tax GSTR 2000/17. 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 1-2QX1MJ7