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Edited version of private advice
Authorisation Number: 1052379886710
Date of advice: 8 April 2025
Ruling
Subject: Recipient created tax invoices
Question
Does the RCTI issued to intermediaries meet the requirements of subsection 29-70 of the GST Act where that document contains only the identity or ABN of the intermediary?
Answer
Yes.
This ruling applies for the following period:
1 July 2024 to 30 June 2028
Relevant facts and circumstances
An industry body issues RCTIs to intermediaries.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 9-5
A New Tax System (Goods and Services Tax) Act 1999 section 29-70
A New Tax System (Goods and Services Tax) Act 1999 Subdivision 153-B
Reasons for decision
The RCTIs meet the requirements of s29-70 of the GST Act.
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