24 Jun 10 6 GST Tax Advices withdrawn
On 23 June 2010, the ATO withdrew 6 GST Tax Advices as follows:
- GSTA TPP 36W Who is liable for GST if a principal makes a taxable supply through an agent?
- GSTA TPP 37W Who issues the tax invoice if an agent enters into an arrangement under Subdivision 153-B of the GST Act?
- GSTA TPP 38W Will a supply that is taken to be made by the principal to the agent under subsection 153-55(2) of the GST Act be GST-free if the supply would have been GST-free if made by the principal through the agent to a third party?
- GSTA TPP 39W Do expenses incurred by an agent on behalf of the principal fall under subsection 153-60(2) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
- GSTA TPP 41W 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?
- GSTA TPP 91W Is an arrangement under Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) possible if the agent merely pays accounts received on behalf of the principal?