Goods and Services Tax Advice

GSTA TPP 025W

Goods and services tax: is a document offering to make a supply (for example, enrolment or membership of an organisation) a tax invoice issued by the supplier once the offer is accepted by the recipient making payment and completing the details on the document?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 025 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the registration requirements for resident agents acting for non-residents.

2. The content of this GSTA TPP is covered by paragraphs 26A and 26B of Goods and Services Tax Ruling GSTR 2000/17. It only draws on the existing ATO view without adding to, or modifying it in any way.

Commissioner of Taxation
30 March 2011

References

ATO references:
NO 1-2QRDIN0