Goods and Services Tax Advice

GSTA TPP 041W

Goods and services tax: which name and address or ABN is recorded on a tax invoice for a taxable supply made by a principal through an agent to a third party?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This advice is withdrawn from 1 July 2010. The content of this GSTA TPP is covered by paragraphs 35 & 36 of Goods and Services Tax Ruling GSTR 2000/17 and Goods and Services Tax Ruling GSTR 2000/37 generally. It only draws on the existing ATO view without adding to, or modifying it in any way.
  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Goods and Services Tax Advice GSTA TPP 041 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with which name and address or ABN is recorded on a tax invoice for a taxable supply made by a principal through an agent to a third party.

2. This advice has been withdrawn from 1 July 2010. The content of this GSTA TPP is covered by paragraphs 35 & 36 of Goods and Services Tax Ruling GSTR 2000/17 and Goods and Services Tax Ruling GSTR 2000/37 generally. It only draws on the existing ATO view without adding to, or modifying it in any way.

Commissioner of Taxation
1 July 2010

Not previously issued as a draft

References

ATO references:
NO 2006/20258