Invoices, Tax Invoices & Recipient Created Tax Invoices for GST Purposes

Explore when tax invoices are required, how recipient created tax invoices work, and the GST traps advisers should avoid.

In this session, we cover:

• When you have to issue, and when you have to hold Tax Invoices.  

• Why an “invoice” is not necessarily a "Tax Invoice”.  

• What are the rules for Recipient Created Tax Invoices?  

• The Commissioner’s powers and discretions. 

• What happens if one piece of information is missing, or the wrong entity or ABN is stated?  

• Registering for GST retrospectively - past liabilities and credits?