Goods and Services Tax Advice
GSTA TPP 025W
Goods and services tax: is a document offering to make a supply (for example, enrolment or membership of an organisation) a tax invoice issued by the supplier once the offer is accepted by the recipient making payment and completing the details on the document?
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Notice of Withdrawal
2. The content of this GSTA TPP is covered by paragraphs 26A and 26B of Goods and Services Tax Ruling 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