Withdrawal of GST Tax Advice GSTA TPP 032 (invoice showing combined GST and WET)
16 Oct 2014
On 15 October 2014, the ATO withdrew GST Tax Advice GSTA TPP 032 (Goods and services tax: Can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?) with effect from the same day.
The answer given to the question posed was: "No. A document that does not clearly show the amount of GST, or how to calculate it, is not a valid tax invoice."
The Notice of Withdrawal (GSTA TPP 032W) states:
"Goods and Services Tax Ruling GSTR 2013/1 sets out the information requirements for a tax invoice under subsection 29 70(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The ruling also explains when a document is in the approved form for a tax invoice."