Chris,
Hope all is well.
You replied to a question on the ATO Community about Buyer's Identity in February 2020.
My recollection is that an address on Tax Invoices over $1000 was a long standing ATO requirement.
The examples in QC 22438 dated May 2022 both have a name and address.
I believe that QC 22438 should include a definition of Buyers Identity.
My thought is that Best Practice in preparing a Tax Invoice would be to include both a Name and Address (no matter whether over $1000 or not). Sometimes this might not be practical ie a purchase from Woolworths
Can I please ask the thought process of the ATO in determining that a Buyers Identity would include Name only.
I have spent 22 years checking that Business Owners have a complying Tax Invoice.
In the recent days, I have received 2 Tax Invoices from Xero Users with a Name only.
It appears that my proposed response to request a Tax Invoice with an address would not be supported by QC 22438.
Thanks Duncan Smith Tax Agent
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