GST issues registers

Insurance industry partnership

25 Combined tax invoice and RCTI

Issue

Where a tax invoice is for more than one supply, and for one of those supplies it is an RCTI, what should be the heading on the invoice? Recipient Created Tax Invoice, Tax Invoice or Recipient Created Tax Invoice/Tax Invoice.

Non-interpretative - other references

See also:

•

GSTR 2013/1 - Goods and services tax: tax invoices

•

GSTR 2000/10 - Goods and services tax: recipient created tax invoices

ATO view

Provided it can be clearly ascertained from the document that it is intended to be a recipient created tax invoice and a tax invoice, it will satisfy the legislative requirements.

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