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Does Entity A, a supplier of services, issue a tax invoice for the purposes of paragraph 29-70(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) where Entity B, on behalf of Entity A, prepares and issues a single tax invoice for the taxable supplies that each entity makes separately to the same customers?

Yes. Entity A issues a tax invoice for the purposes of paragraph 29-70(1)(a) of the GST Act in the circumstance described.

Entity A and Entity B make separate taxable supplies of certain services to the same customers. Both entities are registered for goods and services tax (GST).

Entity A and Entity B enter into a written agreement for the preparation and issuance of tax invoices. Under this agreement, Entity B prepares and issues a single tax invoice on behalf of Entity A and for itself for the taxable supplies that each entity separately makes to the same customer. Entity B does not charge a fee for preparing and issuing the tax invoices.

The tax invoice shows the identity and Australian Business Number (ABN) of both entities. The tax invoice satisfies the requirements for a tax invoice as set out in paragraphs 29-70(1)(b), 29-70(1)(c), and 29-70(1)(d) of the GST Act. The tax invoice is not a recipient created tax invoice as the customer does not create or issue it.

Entity A does not issue its own tax invoice in respect of the taxable supplies that it makes and that are invoiced along with the taxable supplies made by Entity B.

Subsection 29-70(1) of the GST Act provides that a document is a tax invoice if it meets several requirements. Paragraph 29-70(1)(a) of the GST Act provides that one of these requirements is that the document must be issued by the supplier, unless it is a recipient created tax invoice.

The term 'supplier' is not defined in the GST Act. However, in the context of section 9-5 of the GST Act, an entity that makes a taxable supply is treated as the supplier. As Entity A and Entity B both make separate taxable supplies, they are the suppliers for the purposes of paragraph 29-70(1)(a) of the GST Act.

However, as it is Entity B that prepares and issues the tax invoice, it needs to be determined whether the tax invoice is also 'issued' by Entity A.

Under the written agreement, Entity B physically prepares and issues the tax invoice on behalf of Entity A. Entity B does not charge a fee to Entity A for this service. This written agreement does not alter Entity A's relevant obligations under the GST Act.

Further, Entity A's identity and ABN appear on each tax invoice issued by Entity B. For the purposes of determining whether Entity A has also 'issued' the tax invoice, it is not relevant that Entity B's identity, ABN and details of Entity B's taxable supplies are also shown on the tax invoice.

By entering the written agreement with Entity B and because Entity A's relevant details are on the invoice, Entity A also issues the tax invoice. As the tax invoice satisfies the other requirements for a tax invoice, Entity A issues a tax invoice for the purposes of paragraph 29-70(1)(a) of the GST Act. Note 1: Entity A will also be taken as issuing an adjustment note for the purposes of paragraph 29-75(1)(a) of the GST Act if Entity B issues an adjustment note on behalf of Entity A in circumstances similar to those above. Note 2: Goods and Services Tax Ruling GSTR 2013/1 Goods and services tax: tax invoices explains the requirements for a 'tax invoice' Note 3: Both Entity A and Entity B have a GST liability for the respective taxable supplies they make to customers that are invoiced by Entity B.

Date of amendment Part Comment 22 April 2013 Issue Amended for clarity Facts Amended for clarity Reasons for decision Amended for clarity Note 1 Amended for clarity Note 2 Updated to reflect GSTR 2013/1 Note 3 Amended for clarity Related Public rulings (including Determination) Updated to reflect GSTR 2013/1

Date of amendment | Part | Comment

22 April 2013 | Issue | Amended for clarity

Facts | Amended for clarity

Reasons for decision | Amended for clarity

Note 1 | Amended for clarity

Note 2 | Updated to reflect GSTR 2013/1

Note 3 | Amended for clarity

Related Public rulings (including Determination) | Updated to reflect GSTR 2013/1