WTI 2013/3


This legislative instrument has been repealed by F2023L00330

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

I, James O'Halloran, make this legislative instrument under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999.

1. Name of instrument

This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013.

2. Commencement and application of this instrument

(a) This legislative instrument commences on 1 July 2010.

(b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010.

(c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate.

3. Waiver of the requirement to hold a tax invoice

For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient[1] that:

makes a creditable acquisition through an electronic purchasing system; and
issues a document referred to in clause 4(a) for that creditable acquisition,

is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied.

4. Waiver from holding a tax invoice requirements

At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient must hold:

a summary document of taxable supplies that has been produced by the electronic purchasing system; and
another document, referred to in the summary document; and

reading the documents together the information in paragraph 29-70(1)(c) of the GST Act must be able to be clearly ascertained.

5. Definitions

Expressions in this legislative instrument have the same meaning as in the GST Act.

Dated 19 March 2013

James O'Halloran
Deputy Commissioner of Taxation

Registration Number: F2013L00540

Registration Date: 22 March 2013

A recipient for this purpose must come within one of the classes where the Commissioner has determined that the recipient can issue a tax invoice. See Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices.

Related Explanatory Statements:

WTI 2013/3 - Explanatory statement