Notice of Withdrawal of Rulings 28 July 2026
The Commissioner of Taxation, Rob Heferen, gives notice by notifiable instrument under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public ruling, copies of which can be obtained from ato.gov.au/law
NOTICE OF WITHDRAWAL |
Ruling number | Subject | Brief description |
GSTR 2000/10 | Goods and services tax: recipient created tax invoices | Goods and Services Tax Ruling GSTR 2000/10 is withdrawn with effect from 29 July 2026. GSTR 2000/10 continues to apply to recipient created tax invoices issued on or before 14 June 2023 but does not apply to those issued on or after 15 June 2023. |
Overview
The Notice of Withdrawal of Rulings issued by the Commissioner of Taxation on 28 July 2026 pertains to the withdrawal of Goods and Services Tax Ruling GSTR 2000/10, which was concerned with recipient created tax invoices. This notifiable instrument was enacted under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953. The primary purpose of this withdrawal is to address gaps or changes in the application of the Goods and Services Tax (GST) regulations, specifically relating to the issuance of recipient created tax invoices post 14 June 2023. The instrument was issued by the Commissioner of Taxation, Rob Heferen, and was designed to align with the policy objectives of the Australian Taxation Office, ensuring that tax rulings remain current and reflective of legislative changes. The withdrawal ensures that the GST ruling no longer applies to tax invoices issued on or after 15 June 2023, while maintaining its applicability to those issued before this date.
Scope and Application
The notice of withdrawal of Ruling GSTR 2000/10 issued by the Commissioner of Taxation under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 pertains specifically to the application of goods and services tax (GST) concerning recipient created tax invoices. This withdrawal applies to all entities and individuals involved in transactions governed by GST, particularly those who issue or receive recipient created tax invoices, effective from 29 July 2026. The ruling remains applicable to recipient created tax invoices issued before 15 June 2023, but ceases to apply to those issued on or after this date. The legislation's jurisdictional reach is federal, applying across the Commonwealth of Australia, and it does not include any specific exclusions or exemptions beyond the scope mentioned. The application of this withdrawal may be further defined through subordinate instruments, which can provide additional details or clarifications as necessary.
Key Provisions
The main operative section of this notifiable instrument (subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953) facilitates the Commissioner of Taxation, Rob Heferen, in withdrawing a public ruling regarding the Goods and Services Tax (GST). Specifically, the instrument concerns the withdrawal of Goods and Services Tax Ruling GSTR 2000/10, effective from 29 July 2026. This ruling, which previously provided guidance on recipient created tax invoices, is no longer applicable from the date of withdrawal, although it continues to govern invoices issued on or before 14 June 2023.
This Act imposes specific obligations on entities affected by the withdrawal of the ruling. Taxpayers and entities that issued recipient created tax invoices prior to 15 June 2023 must adhere to the provisions of GSTR 2000/10 as it applies to those invoices. Conversely, any recipient created tax invoices issued on or after 15 June 2023 must comply with the current GST regulations that supersede GSTR 2000/10. This means that entities must ensure their practices align with the new legal requirements from the withdrawal date forward.
Failure to comply with the provisions of the withdrawn ruling for invoices issued before 15 June 2023 could result in civil or criminal consequences, depending on the nature and extent of the breach. The Act does not explicitly state the penalties for non-compliance in this context, but it is known that breaches of tax laws can lead to significant financial penalties, prosecution, or both. The penalties can vary widely based on the severity and intent behind the breach, and may include fines, imprisonment, or both, depending on the specific circumstances.
In summary, this notifiable instrument formally withdraws Goods and Services Tax Ruling GSTR 2000/10 from 29 July 2026, requiring affected entities to align their practices with current GST regulations. It imposes a clear obligation on taxpayers to adhere to the ruling for transactions up until 14 June 2023, while ensuring compliance with updated provisions for transactions from 15 June 2023 onwards. Non-compliance can result in severe penalties, underscoring the importance of adherence to tax regulations.