LI 2026/D17

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A New Tax System (Goods And Services Tax) Act 1999

Legislative Instrument

Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026

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I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name

This instrument is the Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026.

2 Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3 Authority

This instrument is made under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Definitions

Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:

(a)

creditable acquisition;

(b)

government related entity;

(c)

GST return;

(d)

input tax credit;

(e)

State law;

(f)

Territory law;

(g)

tax invoice;

(h)

tax period.

In this instrument

Act means the A New Tax System (Goods and Services Tax) Act 1999.

government law enforcement agency means a government related entity that undertakes law enforcement activities for preventing criminal behaviour.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 Waiver of requirement to hold a tax invoice

A government law enforcement agency is not required to hold a tax invoice under subsection 29-10(3) of the Act for the purposes of attributing an input tax credit for a creditable acquisition to a tax period if:

(a)

the agency reimburses their agent or employee for an expense the agent or employee incurred; and

(b)

when they incurred the expense, the agent or employee was using an assumed name; and

(c)

Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and

(d)

when the agency gives a GST return for the tax period, the agency holds one of the following documents:

(i)

a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense;

(ii)

a statement made by the agent or employee that meets the information requirements set out in section 7;

(iii)

in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee.

7 Document information requirements

The requirements referred to in subparagraph 6(d)(ii) are that the document must include:

(a)

the name of the agent or employee and the assumed name they used when they incurred the expense; and

(b)

all of the following information about the taxable supply acquired in incurring the expense:

(i)

the date of the supply;

(ii)

enough information to enable the supplier's identity and ABN to be ascertained;

(iii)

a brief description of what was supplied;

(iv)

the total amount paid and whether the amount included GST;

(v)

where the GST is not 1/11th of the amount paid, the amount of GST.

Schedule 1—Repeals

Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents

1 The whole of the instrument

Repeal the instrument

 

Consultation

Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument.

As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

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Draft published 26 June 2026

Will Day
Deputy Commissioner of Taxation

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Related Explanatory Statements:

LI 2026/D17 - Explanatory statement

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