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Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

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.
Last updated: 28 Apr 2021
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