Goods and Services Tax Advice

GSTA TPP 035W

Goods and services tax: can an agent issue a tax invoice on behalf of a principal?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 035 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the issuing of a tax invoice by an agent on behalf of a principal.

2. The content of this GSTA TPP is covered by paragraphs 61 and 66 of Goods and Services Tax Ruling GSTR 2000/37. It only draws on the existing ATO view without adding to, or modifying it in any way.

Commissioner of Taxation
30 March 2011

Not previously issued as a draft

References

ATO references:
NO 1-2QWTI0Y