GST issues registers
TPIPIssue no. 14 - Agency relationships and tax invoices
Schedule:
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- The postscript (a) indicates the date the original issue was placed on the register
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- The postscript (u) indicates the date the original issue was updated
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- The postscript (w) indicates the date the issue was withdrawn from the register
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- Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 14 archive)
| Date | Question | Further information |
|---|---|---|
| 22/03/01(u)
14/06/05(w) |
14.1 Can a tax invoice include amounts collected as agent for a principal? | GSTA TPP 035 replaces this issue. The original issue has been archived. |
| 02/05/01(u)
14/06/05(w) |
14.2 Where a tax invoice includes amounts collected as agent for a principal, are the amounts to be shown on the agent's Business Activity Statement, or are they excluded altogether from the BAS of the agent? | GSTA TPP 036 replaces this issue. The original issue has been archived. |
| 02/05/01(u)
14/06/05(w) |
14.3 How do the tax invoice rules work for invoices issued by an agent who agrees under new subdivision 153B to become a 'principal'? | GSTA TPP 037 replaces this issue. The original issue has been archived. |
| 06-04-01(a)
14/06/05(w) |
14.4 Subdivision 153-B and GST-free supplies | GSTA TPP 038 and GSTA TPP 039 replace this issue. The original issue has been archived. |
| 16/10/03(a)
14/06/05(w) |
14.5 Does a supplier satisfy the requirement of paragraph 29-70(1)(a) when a tax invoice is prepared by an agent appointed solely for the purpose of invoicing for supplies to third party recipients? | This issue has been withdrawn and placed in the archive. |
| 01/09/04(a)
04/11/05(w) |
14.6 Agency relationships | GSTA TPP 091 replaces this issue. The original issue has been archived |
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