Goods and Services Tax Ruling

GSTR 2000/26A3 - Addendum

Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice

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Addendum

This Addendum amends Goods and Services Tax Ruling GSTR 2000/26 to reflect the changes to the law made by the Tax Laws Amendment (2010 GST Administration Measure No. 2) Act 2010 and the repeal of regulations 29.70.01 and 29.70.02 to the A New Tax System (Goods and Services Tax) Regulations 1999 by the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (206 of 2010).

GSTR 2000/26 is amended as follows:

1. Paragraph 7

(a)

Omit 'our' in the first sentence of Note 2; substitute 'the Commissioner's'.

(b)

Omit the second sentence of Note 2.

(c)

Insert:

Note 3: The Addendum to this Ruling that issued on 25 January 2012 explains the Commissioner's view of the law as it applied from 1 July 2010.

2. Paragraph 13

Omit the paragraph and footnotes; substitute:

13. The GST Act requires that a tax invoice must comply with the following requirements:^[F11]

•

be 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);

•

be in the approved form;

•

contain enough information to enable the following to be clearly ascertained:

-

the identity and ABN of the supplier;

-

the identity or ABN of the recipient if the total price of the supply or supplies is at least $1,000, or such higher amount as the regulations specify;

-

what is supplied, including the quantity (if applicable) and the price;

-

the extent to which each supply included on the document is a taxable supply;

-

the date the document is issued;

-

the amount of GST (if any) payable in relation to each supply included on the document; and

-

such other matters as the regulations specify;^[F12]

•

it can be clearly ascertainable 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.

If the recipient is a member of a GST group, section 48-57 may relax the requirements relating to the recipient's identity.

3. Paragraph 82

Omit the paragraph; substitute:

82. A tax invoice is a document that complies with the following requirements:

•

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);

•

it is in the approved form;

•

it contains enough information to enable the following to be clearly ascertained:

-

the identity and ABN of the supplier;

-

the identity or ABN of the recipient if the total price of the supply or supplies is at least $1,000, or such higher amount as the regulations specify;

-

what is supplied, including the quantity (if applicable) and the price;

-

the extent to which each supply included on the document is a taxable supply;

-

the date the document is issued;

-

the amount of GST (if any) payable in relation to each supply included on the document; and

-

such other matters as the regulations specify;

•

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.

If the recipient is a member of a GST group, section 48-57 may relax the requirements relating to the recipient's identity.

A tax invoice must also satisfy the requirements of section 54-50, if applicable.

4. Legislative references

Insert:

-

ANTS(GST)A99 48-57

-

ANTS(GST)A99 54-50

This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.

Commissioner of Taxation
25 January 2012

References

ATO references:
NO 1-256WPSF