WTI 2016/40


COMMONWEALTH OF AUSTRALIA

This legislative instrument replaces and repeals Goods and Services Tax: Waiver of Tax Invoice Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006B03278 - registered on 29 September 2006

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

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Name of Determination

1. This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 - Government Undercover Agents.

Commencement

2. This determination commences on the day after registration.

Repeal of previous determination

3. Goods and Services Tax: Waiver of Tax Invoice Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination.

Waiver of requirement to hold a tax invoice

4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived when a government law enforcement agency claims input tax credits for creditable acquisitions in the circumstances set out in this determination.

Circumstances where the requirement for a tax invoice is waived

5. At the time a government law enforcement agency gives its GST return for a tax period to the Commissioner, the government law enforcement agency is not required to hold a tax invoice to attribute an input tax credit for a creditable acquisition to that tax period if:

(a)
it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and
(b)
the employee or agent was using an assumed name when he or she incurred the expense; and
(c)
the government law enforcement agency holds one of the following documents:

(i)
a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or
(ii)
an employee's or agent's statement that meets the information requirements set out in Clause 6 of this determination.

Information requirements for the employee's or agent's statement

6. The employee's or agent's statement must include:

(a)
the employee's or agent's name and/or assumed name;
(b)
for each expense that is reimbursed:

(i)
the date the expense was incurred by the employee or agent;
(ii)
the supplier's name;
(iii)
a brief description of the expense;
(iv)
the total amount paid;
(v)
whether the amount included GST; and
(vi)
where the GST isn't 1/11th of the amount paid, the amount of GST.

Definitions

7. The following expression is defined for the purposes of this determination:


government law enforcement agency means a government related entity whose responsibilities include law enforcement services for preventing criminal behaviour.

8. Other expressions in this determination have the same meaning as in the GST Act.



Dated: 13 September 2016

Deborah Jenkins
Acting Deputy Commissioner of Taxation


Registration Number: F2016L01527

Registration Date: 28 September 2016

Related Explanatory Statements:

WTI 2016/40 - Explanatory statement