Shared tax invoices

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GST Dates

JAN 28

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.
MAR 28

Your GST return and payment is due for the taxable period ending February.

All GST dates

When they’re used

Two or more related sellers issue one tax invoice to a buyer.

The sellers need to meet one of these criteria:

they’re part of the same group of companies
they have statutory obligations which make it practical to issue a shared tax invoice.

Rules for shared tax invoices

The shared tax invoice must show the:

name and GST number of the principal seller
same information as a tax invoice from a single seller.

How tax invoices for GST work

Who is the principal seller?

The principal seller is one of these:

The seller responsible for issuing the tax invoice.
The representative member of the group of companies.