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01 Jun 11 Miscellaneous taxes: notification requirements for an entity - MT 2009/1A1

On 1 June 2011 the ATO issued an Addendum to Miscellaneous Taxation Ruling MT 2009/1 to reflect the amendments made to s 105-55 of Schedule 1 to the Taxation Administration Act 1953 by the Tax Laws Amendment (2009 GST Administration Measures) Act 2010. These amendments introduced s 105-55(2A), which provides that a request that an entity makes to the Commissioner to treat a document as tax invoice for the purposes of attributing a credit to a tax period is taken to be notification of the entity's entitlement to the credit for the purposes of s 105-55(1)(a) if certain conditions are satisfied. The Addendum is MT 2009/1A1.