Goods and Services Tax Determination

GSTD 2005/1A1 - Addendum

Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

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Addendum

This Addendum amends Goods and Services Tax Determination GSTD 2005/1 to reflect changes in the law made by the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 and the repeal of regulations 29.70.01 and 29.70.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (206 of 2010).

GSTD 2005/1 is amended as follows:

1. Footnote 1

Omit the footnote; substitute:

1 A 'recipient created tax invoice' (RCTI) is a tax invoice that belongs to a class of tax invoices that the Commissioner has determined in writing may be issued by the recipient of a taxable supply: subsection 29-70(3) of the GST Act. A RCTI must comply with the information requirements under subsection 29-70(1) of the GST Act.

2. Footnote 3

Omit the footnote; substitute:

3 The term 'tax invoice' is defined in section 195-1 of the GST Act.

3. Paragraph 7

Omit the first two sentences; substitute:

Tax invoices are to be issued by the supplier.^[5] However, the Commissioner has determined under subsection 29-70(3) of the GST Act that, in certain circumstances, the recipient of a taxable supply may issue a tax invoice.

4. Paragraph 8

After 'Division 29'; insert 'of the GST Act'.

5. Footnote 8

Omit 'recipient created tax invoices'; substitute 'RCTIs'.

6. Paragraph 22

(a) Omit 'our' in the first sentence; substitute 'the Commissioner's'.

(b) Omit the second and third sentences.

7. Paragraph 23

(a) Omit the paragraph.

(b) Insert:

Note: The Addendum to this Determination that issued on 25 January 2012 explains the Commissioner's view of the law as it applied from 1 July 2010.

8. Related Rulings/Determinations

Omit:

GSTR 1999/1

9. Legislative references

Omit:

-

ANTS(GST)A 1999 29-70

-

ANTS(GST)A 1999 54-50

-

ANTS(GST)R 1999 29-70.02

This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.

Commissioner of Taxation
25 January 2012

References

ATO references:
NO 1-25AMTPF