Goods and Services Tax Advice

GSTA TPP 032W

Goods and services tax: can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 032 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with whether a document that shows a combined amount of GST plus WET instead of a separate GST amount can be a valid tax invoice.

2. Goods and Services Tax Ruling GSTR 2013/1 sets out the information requirements for a tax invoice under subsection 29-70(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The ruling also explains when a document is in the approved form for a tax invoice.

Commissioner of Taxation
15 October 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-5H7VRPQ

ISSN: 1038-8982

Subject References:
general rules and concepts
invoices

GSTA TPP 032W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 15 October 2014 Withdrawn