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25 Jan 12 4 GST addenda issued

On 25 January 2012, the ATO issued the following 4 GST addenda:

  • GSTD 2004/1A2 - Addendum Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?
  • GSTD 2005/1A1 - Addendum Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?
  • GSTR 2000/26A3 - Addendum Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice
  • GSTR 2000/28A2 - Addendum Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract

 


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