COMMONWEALTH OF AUSTRALIAThis 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 1999I, 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.
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Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination.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:
- it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and
- the employee or agent was using an assumed name when he or she incurred the expense; and
- the government law enforcement agency holds one of the following documents:
- a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or
- 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:
- the employee's or agent's name and/or assumed name;
- for each expense that is reimbursed:
- the date the expense was incurred by the employee or agent;
- the supplier's name;
- a brief description of the expense;
- the total amount paid;
- whether the amount included GST; and
- where the GST isn't 1/11th of the amount paid, the amount of GST.
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
Acting Deputy Commissioner of Taxation
Registration Number: F2016L01527
Registration Date: 28 September 2016
Related Explanatory Statements:WTI 2016/40 - Explanatory statement