Private ruling: Recipient created tax invoices
Date of advice: 8 April 2025
Published: 23 June 2025
Ruling period: 1 July 2024 to 30 June 2028

Ruling: Q1: Does the RCTI issued to intermediaries meet the requirements of subsection 29-70 of the GST Act where that document contains only the identity or ABN of the intermediary? | A1: Yes.

Relevant facts and circumstances: An industry body issues RCTIs to intermediaries.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 29-70 | A New Tax System (Goods and Services Tax) Act 1999 Subdivision 153-B

Reasons for decision: Summary: The RCTIs meet the requirements of s29-70 of the GST Act.