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Provision of tax Invoice

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I have a uppolier (Gvt dept) refusing to provide either a tax invoice or invoice for searches.  Saying they are expempt which I know is total BS.  Where can I print something off showing them that they are not exempt and must comply with the legisliation

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Hi @LindaCameron,

 

Thanks for your post.

 

We checked this out with our technical experts.

 

Generally speaking, if a government department provides a search service that is taxable and for more than $82.50 (including GST), the government department must provide a tax invoice and it must be provided to the customer within 28 days of their request.

 

However, certain fees and charges imposed by government agencies are GST-exempt if it meets the requirements of the special GST-exemption rule under the GST legislation. In this scenario, the government department won’t be required to provide a tax invoice if the fees or charges imposed for the search is a kind that is GST-exempt. The government department may still decide, at its discretion, whether to issue a receipt with nil GST applicable for the fees.

 

You can find more information about the special GST-exemption rule in the payments to government agencies under Division 81 guide on our website.

 

You can also find some examples of search fees and charges that are GST-exempt in Class Ruling CR 2013/41: the GST treatment of fees and charges imposed by NSW councils in relation t....

 

Thanks, NicM.

1 REPLY 1

Best answer

Moderator

Replies 0

Hi @LindaCameron,

 

Thanks for your post.

 

We checked this out with our technical experts.

 

Generally speaking, if a government department provides a search service that is taxable and for more than $82.50 (including GST), the government department must provide a tax invoice and it must be provided to the customer within 28 days of their request.

 

However, certain fees and charges imposed by government agencies are GST-exempt if it meets the requirements of the special GST-exemption rule under the GST legislation. In this scenario, the government department won’t be required to provide a tax invoice if the fees or charges imposed for the search is a kind that is GST-exempt. The government department may still decide, at its discretion, whether to issue a receipt with nil GST applicable for the fees.

 

You can find more information about the special GST-exemption rule in the payments to government agencies under Division 81 guide on our website.

 

You can also find some examples of search fees and charges that are GST-exempt in Class Ruling CR 2013/41: the GST treatment of fees and charges imposed by NSW councils in relation t....

 

Thanks, NicM.

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