Goods and Services Tax Advice

GSTA TPP 024W

Goods and services tax: is an offer to renew a membership or contract an invoice that triggers attribution under subsection 29-5(1) of the GST Act?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This GSTA is withdrawn and replaced by a section of GSTR 2000/34
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 024 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with whether an offer to renew a membership or contract was an invoice that triggered the attribution of GST payable for a taxable supply to a tax period.

2. The content of this GSTA TPP is covered by Goods and Services Tax Ruling GSTR 2000/34. See, in particular, paragraph 45 of GSTR 2000/34.

Commissioner of Taxation
5 June 2013

Not previously issued as a draft

References

ATO references:
NO 1-3WPLNTO