GST and tax invoice for multiple recipients

Is the entity, a supplier of farm machinery, issuing a tax invoice that meets the requirements under subsection 29-70(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) when it issues a single tax invoice for a single supply made jointly to more than one recipient?

Yes, the entity is issuing a invoice that meets the requirements under subsection 29-70(1) of the GST Act, when it issues a single tax invoice for a single supply made out jointly to more than one recipient.

The entity is a farm machinery supplier. The entity supplies a tractor to a father and son. The GST inclusive value of the supply is greater than $1000. The father and son purchase the tractor jointly but operate separate businesses. The entity issues a single tax invoice detailing the names of both purchasers. All of the other requirements for a document to be a tax invoice under subsection 29-70(1) of the GST Act are satisfied.

The supply is a taxable supply under section 9-5 of the GST Act. The entity is registered for goods and services tax (GST).

Subsection 29-70(1) of the GST Act and the attendant Regulation 29-70.01 of A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations), specify the information which must be contained on a tax invoice. Subsection 29-70(1) of the GST Act refers to a tax invoice for a taxable supply.

In this case, although there is more than one recipient, the entity is making a single supply. Therefore, the entity is able to issue a single tax invoice. Where the total amount payable, including GST, for the supply is $1000 or more, one of the requirements for a document to be a tax invoice is that the name of the recipient must appear on the tax invoice (subregulation 29-70.01(2) of the GST Regulations). Therefore, if there is more than one recipient of the supply, both recipients' names must appear.

In this case, the names of both recipients appear on the tax invoice.

Therefore, as the names of both recipients appear on the invoice, and the rest of the requirements of a valid tax invoice are satisfied, the entity is issuing a tax invoice that meets the requirements under subsection 29-70(1) of the GST Act. [NOTE: It is the responsibility of each recipient to determine, based on his/her own individual usage of the item, whether the supply constitutes a creditable acquisition under section 11-5 of the GST Act. If the supply does constitute a creditable acquisition under section 11-5 of the GST Act, each recipient also has the responsibility for calculating the amount of any input tax credit that they may be entitled to (Division 11 of the GST Act).]