Goods and Services Tax Advice


Goods and services tax: if an agent makes a single acquisition on behalf of multiple principals, can the tax invoice held by the agent be used by each principal to support the input tax credit claim for their respective shares of the acquisition?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 034 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with whether a tax invoice held by an agent for a creditable acquisition by multiple principals could be used by each principal to claim their share of the entitlement to an input tax credit for the acquisition.

2. This GSTA TPP is withdrawn as the Commissioner has waived the requirement for a recipient to hold a tax invoice before attributing an input tax credit to a tax period under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 if the requirements in A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 (Determination) are met.

3. The Determination applies to circumstances in which an acquisition is made by an agent on behalf of multiple principals.


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).

Commissioner of Taxation
30 October 2013

Not previously issued as a draft


ATO references:
NO 1-2D930BD

ISSN: 1833-0053
GSTA TPP 034W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 30 October 2013 Withdrawn