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On 25 July 2012, the ATO issued GST Ruling GSTR 2012/D3 entitled "Goods and services tax: tax invoices".

The draft Ruling sets out the minimum information requirements for a tax invoice under s 29-70(1) of the GST Act. It also explains when a document is in the approved form for a tax invoice.

The draft Ruling also comments on the requirements of s 29-70(1A), s 48-57, s 29-70(1B) and s 29-80(1) of the GST Act.

The draft Ruling replaces draft Goods and Services Tax Ruling GSTR 2011/D1, which is withdrawn on and from 25 July 2012. GSTR 2011/D1 replaced GSTR 2000/17 with effect from 25 May 2011. The Commissioner's views in GSTR 2000/17 that are still relevant to the new tax invoice provisions have been incorporated into this draft Ruling.

The Commissioner has also released for public comment, in conjunction with the publication of this draft Ruling, a suite of ten draft Legislative Instruments (LIs) and Explanatory Statements (ESs). These draft LIs provide information about the circumstances in which the Commissioner proposes to determine in writing that a tax invoice is not required to be held for an input tax credit to be attributable to a tax period.

The specific circumstances covered by these draft LIs are explained at Appendix 2 to the draft Ruling. Links to the draft LIs and ESs for comment are included in that Appendix as well.


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