Advice under development: Goods and services tax: recipient created tax invoices
Issue: Recipient created tax invoices
Category: GST
Type of advice: Final Goods and Services Tax Ruling
Status: Under development
Expected completion: To be advised
Purpose: This Final Ruling will: | outline the Commissioner’s view on recipient created tax invoices (RCTIs) and the application of the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 ( 2023 RCTI Determination ) | replace Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices , which outlined the application of previous RCTI determinations that have repealed, and | explain the requirements of the 2023 RCTI Determination and clarify and expand on the existing views in GSTR 2000/10 (to the extent they do not relate to repealed RCTI determinations).
Comments: Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices published on 29 July 2026. Comment period closes 11 September 2026.
Referenced documents: 2023 RCTI Determination | GSTR 2000/10 | GSTR 2026/D2