ATO withdraws RCTI ruling GSTR 2000/10 - what this means for recipient created tax invoices

What has changed

The Australian Taxation Office (ATO) has withdrawn its ruling GSTR 2000/10, which covered recipient created tax invoices (RCTIs). The withdrawal takes effect from 29 July 2026.

What is an RCTI

An RCTI is a tax invoice raised by the buyer rather than the supplier. This arrangement is common in industries such as agriculture, where, for example, a grain handler might issue the invoice on behalf of a farmer.

What GSTR 2000/10 covered

The old ruling only covered rules under determinations that have since been repealed. It applied exclusively to RCTIs issued on or before 14 June 2023. The ruling has no effect on RCTIs issued from 15 June 2023 onwards.

What still applies under the old ruling

GSTR 2000/10 continues to apply to any RCTIs issued on or before 14 June 2023. Historical records covered by those dates remain within scope of the withdrawn ruling.

RCTIs issued from 15 June 2023 onwards

RCTIs issued from 15 June 2023 are not covered by GSTR 2000/10. The current framework for these invoices is the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023.

Replacement guidance

The ATO has flagged Draft Ruling GSTR 2026/D2 as the new guidance document reflecting the 2023 RCTI Determination. The source does not state when that draft will be finalised. The ATO legal database is available at ato.gov.au/law.

Key actions

• For RCTIs dated on or before 14 June 2023 - GSTR 2000/10 still applies to those documents. No change is required for historical records covered by that date.
• For RCTIs issued from 15 June 2023 onwards - arrangements are assessed against the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023, as the old ruling does not cover these.
• Monitor the ATO legal database at ato.gov.au/law for the finalisation of Draft Ruling GSTR 2026/D2, which will be the new official guidance on RCTIs.

This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.