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31 Oct 13 3 GST Ruling addenda issued

On 30 October 2013, the ATO issued the following addenda to 3 GST Rulings:

  • GSTR 2000/10A6 - Goods and services tax: recipient created tax invoices
  • GSTR 2000/34A3 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? 
  • GSTR 2000/37A7 - Goods and services tax: agency relationships and the application of the law

The addenda have been made to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999.

 

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