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Edited version of your written advice
Authorisation Number: 1051458014124
Date of advice: 27 November 2018
Ruling
Subject: Tax Invoices
Question
Does the proposed document issued by the agent (as agent) for the Principal satisfy the requirements of subsection 29-70(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Answer
Yes. As the proposed document issued by the agent (as agent authorised to issue tax invoices for the Principal) to customers meets the requirements under section 29-70(1), it satisfies the requirements of a tax invoice.
This ruling applies for the following period.
1 December 2018 to 31 December 2020
The scheme commences on:
1 December 2018
Relevant facts and circumstances
Entity X is located outside Australia and does not have an Australian Business Number (ABN) and is currently not registered for GST in Australia.
Suppliers in Australia, each as Principal, supply product A to customers in Australia.
All of the Principals have an ABN, are registered for GST and account for GST on all supplies made to customers.
The invoicing arrangement for the supplies made by the Principal to customers are the subject of this request.
Entity X is proposing to become an agent for the Principal, such that each Principal’s supplies of product A will be made through Entity X as agent.
As part of the proposed arrangement, Entity X will issue a single document to a customer on behalf of all Principals. That document is intended to be a tax invoice for GST purposes. A copy of the proposed document has been provided as part of this request.
This advice is responding to whether the document issued to the customer by Entity X on behalf of the Principals, as agents authorised to issue tax invoices, will satisfy the requirements of a tax invoice.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999
29-70(1)
Reasons for decision
A tax invoice is defined as a document that complies with the requirements of subsection 29-70(1) of the GST Act.
GSTR 2013/1 sets out the information requirements for a tax invoice under section 29-70(1) of the GST Act and also explains when a document is in the approved form for a tax invoice. Relevantly section 29-70(1) of the GST Act states:
(1) A tax invoice is a document that complies with the following requirements:
(a) it is issued by the supplier of the supply or supplies to which the document relates, unless it is a *recipient created tax invoice (in which case it is issued by the *recipient);
(b) it is in the *approved form;
(c) it contains enough information to enable the following to be clearly ascertained:
(i) the supplier ' s identity and the supplier ' s * ABN;
(ii) if the total *price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify, or if the document was issued by the recipient - the recipient's identity or the recipient ' s ABN;
(iii) what is supplied, including the quantity (if applicable) and the price of what is supplied;
(iv) the extent to which each supply to which the document relates is a *taxable supply;
(v) the date the document is issued;
(vi) the amount of GST (if any) payable in relation to each supply to which the document relates;
(vii) if the document was issued by the recipient and GST is payable in relation to any supply - that the GST is payable by the supplier;
(viii) such other matters as the regulations specify;
(d) it can be clearly ascertained from the document that the document was intended to be a tax invoice or, if it was issued by the recipient, a recipient created tax invoice.
Paragraph 7 of GSTR 2013/1 explains that a document is in the approved form for a tax invoice if it includes the information required by subsection 29-70(1) of the GST Act.
In this case the representative document provided which is issued by the Agent as agent authorised to issue tax invoices on behalf of the Principal contains all the information as required by paragraph 29-70(1)(c) of the GST Act. Accordingly, this document satisfies the requirement of a tax invoice.
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