Goods and Services Tax Advice

GSTA TPP 040W

Goods and services tax: can an agent for a partnership of trusts use its own name and the partnership's ABN on valid tax invoices?

• Please note that the PDF version is the authorised version of this withdrawal notice.
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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 040 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with whether an agent for a partnership of trusts can use its own name and the partnership's ABN on a valid tax invoice.

2. The content of this GSTA TPP is covered by paragraphs 35 and 36 of Goods and Services Tax Ruling GSTR 2000/17 and Goods and Services Tax Ruling GSTR 2000/37 generally.

Commissioner of Taxation
30 March 2011

Not previously issued as a draft

References

ATO references:
NO 1-2QWWOGV