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At the recent NTLG meeting held on 26 November 2008 - see TAXVINE 2008 No 47 (28 November 2008) - the Taxation Institute raised its concerns with the ATO about statements made by the Commissioner's representative in Tavco Group Pty Ltd v Commissioner of Taxation to the effect that an invoice is "issued" on the date that it bears and the fact that is has never been sent is irrelevant. We were concerned that this submission is contrary to the Commissioner's published views on this issue (eg, GSTR 2000/34) and sought clarification from the ATO about whether the Commissioner's position had in fact changed. The Taxation Institute welcomes the recent release by the ATO of its Tavco Decision Impact Statement - see below - which clarifies that the above statement was made in error and the ATO's views on this issue remain as stated in GSTR 2000/34.

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