Annotated GST Act – Chapter 2 – Part 2-6 – Division 29

Division 29 – What is attributable to tax periods

29.1     What this Division is about

Subdivision 29A – The attribution rules

29.5     Attributing the GST on your taxable supplies

Rulings and Determinations

GSTD 2005/2 – Austlii – Goods and services tax: is an invoice that is posted on a website ‘issued’ for the purposes of Division 29 of the GST Act?

GSTD 2005/1 –Austlii – Goods and services tax: can a recipient created tax invoice be an invoice for attribution under Division 29 of the GST Act?

GSTD 2004/1 – Austlii – Goods and services tax: when will the requirement to hold a tax invoice or adjustment not be waived as a result of a court or tribunal decision?

GSTR 2000/34 – Austlii -Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

GSTR 2000/32 – Austlii – Goods and services tax: attributing GST payable on supplies of gas and electricity made by public utility providers

GSTR 2000/29 – Austlii – Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

GSTR 2000/28 – Austlii – Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract

GSTR 2000/26 – Austlii – Goods and services tax: corporate card statements – entitlement to an input tax credit without a tax invoice

29.10   Attributing the input tax credits for your creditable acquisitions


Queensland Harvesters Pty Ltd and Commissioner of Taxation [2009] AATA 351 – applicant not entitled to input tax credits as invoices did not satisfy the requirements of the legislation

29.15   Attributing the input tax credits for your creditable importations

29.20   Attributing your adjustments

Legislative Determinations

WAN 2008/1 – Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008

WAN 2013/1 – Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursement of an Employee etc) Legislative Instrument 2013

WAN 2013/2 – Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013

WAN 2016/39 – Waiver of Adjustment Note Determination No.39) 2016 – Reverse Charged Supplies

WAN 2017/1 – Waiver and Adjustment Note Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore

WAN 2017/3 – Waiver of Adjustment Note Requirements Determination 2017 – Members of MasterCard International and Visa International – Bank Interchange Transfers

29.25   Commissioner may determine particular attribution rules

29.39   Special rules relating to attribution rules

Subdivision 29B – Accounting on a cash basis

29.40   Choosing to account on a cash basis

29.45   Permission to account on a cash basis

29.50   Ceasing to account on a cash basis

29.69   Special rules relating to accounting on a cash basis

Subdivision 29C – Tax invoices and adjustment notes

29.70   Tax invoices


Queensland Harvesters Pty Ltd and Commissioner of Taxation [2009] AATA 351 – discretion to treat documents as valid tax invoices not to be exercised as Tribunal not satisfied that the applicant had exercised reasonable care – at [30]: Tribunal doubted the statement in GSTR 2000/17 that “special circumstances” need to be shown before the Commissioner exercises his discretion

International cases

Scandico Ltd v Revenue and Customs [2017] UKUT 467 – Purchase of Apple iPhones by Appellant without receiving VAT invoice – Whether HMRC’s refusal to accept other evidence, in the absence of valid VAT invoices, to constitute sufficient evidence of the supply of the phones to the Appellant was reasonable – approach to be adopted by First-tier Tribunal in such appeals – appeal dismissed.

Conor Robinson v Revenue and Customs [2017] UKUT 383 – assessment in respect of disallowed input tax-whether FTT erred in finding HMRC entitled to disallow right to deduct in the absence of evidence of receipt by the appellant of a taxable supply -no- appeal dismissed

Iqra Associates UK v Revenue and Customs [2017] UKFTT 528 – input tax – absence of proper VAT invoices – alternative evidence of supply

Revenue & Customs v Boyce (t/a Glenwood) [2017] UKUT 177 – input tax – absence of purchase invoices –  all other evidence required for a valid invoice was available other than evidence of the supply taking place – appeal allowed against finding that Revenue acted unreasonably in deciding that insufficient evidence had been given to support the making to the supply to the applicant

GMK Building Contracts Ltd v Revenue and Customs [2016] UKFTT 651 invoices – whether they complied with the requirements as valid VAT invoices – held, no – whether the decision not to allow deduction as input tax for the VAT stated on (some of) them on the basis of alternative evidence was reasonable – held, no – the decision maker had not considered adequately or at all certain relevant evidence before her – appeal allowed in part and a fresh decision on whether to allow input tax deduction on the basis of alternative evidence directed to be made – appeal allowed in part and dismissed in part

Eastern Atlantic Helicopters Ltd v Revenue and Customs [2016] UKFTT 277 – Input tax – Sale of helicopter held in name of US entity on trust for civil aviation regulatory purposes to UK appellant – identity of supplier?– whether supply by UK company which provided invoice or by US legal owner trustee – supplier was the UK company which held beneficial interest – appeal allowed  – whether invoice invalid in any case because it referred to previous company name – HMRC to consider exercise of discretion in relation to “other evidence”

Gradon Construction Ltd v Revenue and Customs [2016] UKFTT 149 –  input tax credit refused by HMRC following deregistration of supplier with retrospective effect – whether invoices were valid – no – whether HMRC had acted reasonably in refusing to exercise discretion to accept alternative documentation – yes – appeal dismissed

SenatexGmbH v Finanzamt Hannover-Nord Case C0518/14 (Opinion of Advocate General) – Opinion given that a taxpayer can retrospectively amend tax invoices to include certain details, namely the VAT identification number and domestic legislation can impose a temporal restriction on correcting invoices provided they do not render impossible in practice or excessively difficult the right of deduction

Deadoc Construction Ltd v Revenue & Customs [2015] UKFTT 433 – refusal of input tax claims – whether valid VAT invoices – alternative evidence – whether HMRC reasonable to refuse – appeals allowed in part

North & South Groundwork Services Ltd v Revenue & Customs [2015] UKUT 207 – input tax refused as invoices stated not to sufficiently describe the goods and services supplied; assessment raised in respect of the disallowed input tax; VAT Regulations 1995, regulations 29, 13(1) and 14(1); whether additional information sufficient to identify the work undertaken – yes

Tan v The Queen 2015 TCC 121 – whether the absence of the GST number of suppliers on documents invalidates claim for input tax credits

DGW, RLW and LWN Ltd and The Commissioner of Inland Revenue [2007] NZTRA 4 – commissioner’s discretion to waive requirement to issue tax invoice

Baba Cash & Carry Ltd v Revenue & Customs [2007] UKVAT V20416 – Commissioners’ decision to issue an assessment to disallow a deduction for input tax – no tax invoices to support the deduction – whether the Commissioners’ decision to issue the assessment was reasonable – whether the Commissioners’ decision that the Appellant did not hold other evidence of the charge to VAT within regulation 29 of the VAT Regulations 1995 was reasonable – held it was – Reisdorf v Finanzamt Köln-West considered – appeal dismissed

Pexum Ltd v Revenue & Customs [2007] UKVAT V20083 – VAT — input tax — company dealing in computer chips — entitlement to deduct input tax in respect of transactions for purchase and supply of CPUs — whether invoices held by the appellant company contain description sufficient to identify goods supplied within regulation 14(1)(g) of VAT Regulations 1995 — no — alternatively whether invoices contain details of quantity and nature of goods supplied within article 22(3)(b) of EC Sixth Directive — no — appeal dismissed

Enviroengineering Ltd v Revenue & Customs [2006] UKVAT V19756 – invoices – whether value added tax invoice adequately described a supply of services

Rulings and Determinations

GSTR 2013/1 – Goods and services tax: Tax Invoices

29.75   Adjustment notes

Legislative Determinations

AN 2013/1 – Adjustment Note Information Requirements Determination 2012

Rulings and Determinations

GSTR 2013/2 – Goods and services tax: adjustment notes

GSTR 2000/1 – Austlii – Goods and services tax: adjustment notes

29.80   Tax invoices and adjustment notes not required for low value transactions

GST Regulations

29.80.01   Value of taxable supply

29.80.02   Adjustment note threshold

29.99   Special rules relating to tax invoices and adjustment notes

Rulings and Determinations

GSTR 2002/4 – Austlii – Goods and services tax: recipient created tax invoices and foreign currency conversions

GSTR 2000/10 – Austlii – Goods and services tax: recipient created tax invoices

International cases

GB Housley Ltd v HM Revenue and Customs [2016] Civ 1299 – whether the Revenue should exercise discretion to allow input tax credits to taxpayer utilising “self-billing” arrangements that did not comply with the guidelines

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