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On 27 March 2013, the ATO issued GST Ruling GSTR 2013/1 entitled "Goods and services tax: tax invoices". It was previously released as GSTR 2012/D3.

The Ruling sets out the 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.


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