Goods and Services Tax Ruling
GSTR 2000/3A2 - Addendum
Goods and services tax: transitional documents - entitlement to an input tax credit without a tax invoice
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
may be releasedAddendum
Goods and Services Tax Ruling GSTR 2000/3 explains the Commissioner's determination in relation to documents (transitional documents) that issue before 1 July 2000 for taxable supplies made on or after that date and when there is an entitlement to an input tax credit without holding a tax invoice.
Amendments of the A New Tax System (Goods and Services Tax Transition) Act 1999 by the Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 introduced an additional circumstance in which there is an entitlement to an input tax credit without holding a tax invoice. This Addendum amends GSTR 2000/3 to reflect this change.
This Addendum applies from 22 February 2005. You can rely on the amendments to GSTR 2000/3, as amended by this Addendum, for the purposes of section 37 of the Taxation Administration Act 1953 from the date of issue of the Addendum.
GSTR 2000/3 is amended as follows:
Omit the paragraph and substitute the following paragraph:
6. Generally, you must hold a tax invoice to claim an input tax credit for a creditable acquisition in your Business Activity Statement (BAS).[2] However, you do not need a tax invoice if:
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- the value of the taxable supply is $50 or less;[3]
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- you are claiming an input tax credit for a creditable importation ;[4]
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- the GST on the taxable supply is payable by the recipient because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999[4A] (GST Transition Act); or
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- a determination by the Commissioner under subsection 29-10(3) applies to your circumstances. [5]
Under the heading Legislative references add:
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- ANTS(GSTT)A 1999 Pt 3 Div 2
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- ANTS(GSTT)A 1999 15C
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- ANTS(GSTT)A 1999 15H(3)
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- TAA 37
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- Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005
Commissioner of Taxation
1 March 2006
Footnotes
Your GST return forms part of your Business Activity Statement.
Subsection 29-80(1).
The attribution rule in section 29-15 for input tax credits for creditable importations does not require a tax invoice.
Division 2 of Part 3 of the GST Transition Act applies to agreements spanning both 1 July 2000 and 1 July 2005. In the circumstances described in section 15C of that Act, the GST on a taxable supply made under such an agreement is payable by the recipient (to the extent the supply is made on or after a certain date occurring on or after 1 July 2005). Subsection 15H(3) of that Act provides that subsection 29-10(3) of the GST Act does not apply, so that the recipient may claim an input tax credit without holding a tax invoice.
Subsection 29-10(3).
References
ATO references:
NO 2005/18404
Related Rulings/Determinations:
GSTR 2000/3A