Joint Comments prepared on behalf of the Institute of Chartered Accountants in Australia, the Australian Society of CPAs, the Taxation Institute of Australiaand the Australian Taxpayers Association on Draft Goods and Services Tax Ruling GSTR 1999/D5Goods and Services Tax: recipient created tax invoices. Paragraphs 7 and 8. It is generally acknowledged, see for example GSTR 1999/D10, that a taxinvoice need not be an invoice. In other words, any document can be a taxinvoice provided that it contains the requisite features of a tax invoice. The same approach appears to be taken (correctly) in D5 in relation to recipient created tax invoices. For example, paragraphs 36 and 39 refer to documents, rather than invoices.
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