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31 Oct 13 3 GST Tax Advices withdrawn

On 30 October 2013, the ATO withdrew the following 3 GST Tax Advices with effect from the same day:

  • GSTA TPP 030 Goods and services tax: are tax invoices required to show the legal name of the supplier?
  • GSTA TPP 033 Goods and services tax: if a supply involves some combination of GST-free, input taxed and taxable supplies, can a tax invoice simply state that GST is included in the total without stating the amount of GST? 
  • GSTA TPP 034 Goods and services tax: if an agent makes a single acquisition on behalf of multiple principals, can the tax invoice held by the agent be used by each principal to support the input tax credit claim for their respective shares of the acquisition?

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