Goods and Services Tax Advice


Goods and services tax: who is entitled to claim the input tax credit on an acquisition where the recipient shown on the tax invoice is a member of a GST group?

  • Please note that the PDF version is the authorised version of this ruling.
    This GSTA is withdrawn and replaced by a section of GSTR 2013/1
    This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 031 is withdrawn with effect from today.

1. This Goods and Services Tax Advice provided that the representative member of a GST group is entitled to claim an input tax credit for a creditable acquisition made by a member of the GST group under subsection 48-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

2. The content of this GSTA TPP is partially covered by paragraph 24 of Goods and Services Tax Ruling GSTR 2013/1 and is otherwise a straightforward application of section 48-45 of the GST Act. This is further explained in paragraphs 99 and 100 of GSTR 2013/1.

Commissioner of Taxation
5 June 2013

Not previously issued as a draft


ATO references:
NO 1-2D91VD0

ISSN: 1833-0053
GSTA TPP 031W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 5 June 2013 Withdrawn