Pre-Paid Tax Invoices
Yes. You can view and print off tax invoice statements for your Pre-Paid usage over the last 180 days through My Account. This facility is free of charge.
Please note: because of the way GST is applied, these tax invoices are only available after you've used your Pre-Paid credit, and not before such as at the time of recharge.
You can also obtain a receipt for recharging your Pre-Paid service if you purchase through one of our retail outlets. Unfortunately we are presently unable to offer receipts for recharges purchased online.
Please note: this is a receipt, which is not a tax invoice, but can still be used in place of a tax invoice when used in accordance with Australian Taxation Office (ATO) guidelines.
A 'tax invoice' is a defined document for 'GST' purposes only under the GST Act to show the amount of GST charged on a supply. Since Pre-Paid recharges are not subject to GST, we are prevented at law from issuing a tax invoice for a recharge displaying a GST amount.
This is outlined in Division 100 of the GST Act, which applies to recharges for telecommunications services such as smartphones and tablets.
We can, however, offer a receipt for a Pre-Paid recharge if purchased through one of our retail outlets, which can be used in place of a tax invoice in accordance with ATO guidelines.
Yes, in the circumstances allowed by the Australian Taxation Office (ATO).
Telstra (and other telecommunication providers) raised this issue with the ATO to reach a resolution for customers that are GST registered. The ATO ruled that 'receipts' could be used as 'tax invoices' provided the customer could still demonstrate that the usage of the recharge was subject to GST.
The ATO ruling is available through the ATO website and is stated as follows:
Sections within Issue 13 - Tax invoices for prepaid telephone cards
Nature of the arrangement
The amendments to vouchers provisions clarify that prepaid phone cards are eligible Division 100 vouchers and are not subject to GST at the time the phone cards are issued.
Telephone cards are typically sold through retail outlets. The retailer will usually provide an invoice or tax invoice when the phone card is supplied. However, the taxable supply is the supply of domestic phone calls by the telco.
Accordingly the tax invoice should be issued by the telco that makes the telecommunication supplies. Due to the way in which phone cards are distributed, the telco may not have sufficient reasonable way of knowing the details of the recipient of the telecommunication supplies in order to issue them with a tax invoice.
Further, in many instances the price of the telecommunication supplies (each individual phone call, for example) will be less than $82.50(GST inclusive) and so the telco would not have a legal obligation to issue a tax invoice.
What are the tax invoice requirements where phone calls are made with a pre-paid telephone card that is considered to be a FVV [Face Value Voucher] for GST purposes?
The Commissioner [of Taxation] will treat the receipt provided by the retailer for the purchase of a phone card as a tax invoice for the telephone calls that are made using that phone card. This decision applies only to pre-paid phone cards that are considered to be FVVs for GST purposes. The person using the phone card may need to substantiate that all telecommunication supplies:
- Were taxable supplies to them (for example, not GST-free international mobile roaming supplies); and were all creditable acquisitions
- If they want to claim input tax credits based on 1/11th of the price of the phone card shown on any invoice or tax invoice covered by the determination
In accordance with Division 100 of the GST Act, GST is applied to each separate type of usage you make within the recharge amount and expiry time.
Each instance of usage is taken to be a separate supply of a service for GST purposes and is assessed as to the application of GST at that time. Some usage may be GST-free and therefore no GST will be charged on those usages.
This is why we're able to offer tax invoices through My Account for your usage.