Edited version of your written advice

Authorisation Number: 1013026735487

Date of advice: 10 June 2016

Ruling

Subject: Whether a document is a valid tax invoice and whether a waiver of the requirement to hold a tax invoice applies

Question 1

For the purposes of section 29-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) is a document which is substantially in the form of the document provided by e-mail dated on a specific date and generated and issued via C (an automatic procurement application) a valid tax invoice for the purpose of enabling X in X's capacity as representative member of the A Ltd GST group to attribute the input tax credit (ITC) for a creditable acquisition made by an entity which is a member of the A Ltd GST group?

Answer

Yes

Question 2

Where an entity that is a member of the A Ltd corporate group but not a member of the A Ltd GST group uses a purchase order which:

contains X's name in the 'Bill To' field; and

states:

This purchase order is subject to the A Standard Purchase Order Terms found at:

to make a creditable acquisition, does that entity make that creditable acquisition 'through their agent' for the purposes of paragraph (a) in clause 3 of A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 (WTI 2013/1)?

Answer

Yes

Question 3

Where an entity that is a member of the A Ltd corporate group but not a member of the A Ltd GST group uses a purchase order which:

contains X's name in the 'Bill To' field; and

states:

This purchase order is subject to the Standard Purchase Order Terms found at:

to make a creditable acquisition, does a document which is substantially in the form of the document provided by e-mail dated on a specific date meet the requirements in clause 4 and paragraph (a) and subparagraph (b)(ii) of clause 5 of WTI 2013/1?

Answer

Yes.

Relevant facts and circumstances

A Ltd is a mutual company and is the ultimate head company of the A corporate group.

A Ltd is a member of the A GST group. A Services Pty Ltd (X) is the representative member of the A GST group. Some entities in the A corporate group of companies are registered for GST as members of the A GST group while others are separately registered for GST.

The A corporate group is transitioning to a new, fully automated environment which will enable the A corporate group to deliver services in a more efficient manner.

As part of that transition the A corporate group recently implemented C (a source to pay automatic procurement application) with a view to fully automating the procurement and invoice management process. C allows the A corporate group's suppliers to create their invoices electronically substantially in the form of the document provided by e-mail dated on a specific date and submit them to X through the web-based C system. All invoices created and submitted through C identify X in the 'Bill To & Ship To' field regardless of which entity in the A corporate group actually makes the acquisition.

The process by which a supplier creates and issues an invoice to X through C is as follows:

Using a computer or internet-enabled device the supplier either logs into the C system or selects the purchase order previously issued to the supplier in respect of which the supplier wishes to issue an invoice and clicks the 'Create Invoice' action button.

The supplier is presented with a screen headed 'Tax Invoice Create' which requires the supplier to edit or review the following fields in order to generate an invoice:

• Invoice date;

• Currency;

• Invoice description;

• Price

• Tax Code; and

• Tax amount.

In addition to the fields listed above, the supplier's name and ABN and X's name (as the customer) are automatically pre-populated into the invoice.

Once the supplier clicks the 'send invoice' action button the invoice is finalised and issued electronically to X substantially in the form of the document provided by e-mail dated on a specific date.

All invoices issued by suppliers through the C system in respect of acquisitions made by entities in the A corporate group will be addressed to X regardless of whether the entity making the acquisition is a member of the A GST group.

A's Standard Purchase Order Terms:

A purchase order for procurement of goods or services by an entity in the A corporate group is issued electronically by an X employee through the C system. Each purchase order:

contains X's name in the 'Bill To' field ; and

includes the following statement:

This purchase order is subject to the A Ltd Standard Purchase Order Terms found at…

The Standard Purchase Order Terms define 'A' to mean the entity specified in the purchase order. As the 'Bill To' field of the purchase order identifies X, X is 'A' for the purposes of the Standard Purchase Order Terms.

The Standard Purchase Order Terms define 'A Group Companies' to mean a Related Body Corporate of A and define 'Related Body Corporate' as having the meaning given to that term by section 50 of the Corporations Act 2001. Consequently every other entity in the A corporate group is an 'A Group Company'.

The Standard Purchase Order Terms state:

Contract: By accepting the Purchase Order and/or supplying the Products, the Supplier agrees that, subject to clause [ ], the Contract prevails over and applies to the exclusion of any other conditions (including those on the Supplier's standard terms and conditions of supply and invoices). The Contract may be sent electronically to the Supplier or made available by A to the Supplier via A's electronic ordering portal. The binding Contract between A and the Supplier will come into existence on the earlier of the date the Supplier confirming acceptance of the Contract, or the Supplier commences delivery of any of the Products.

Payment: Unless otherwise agreed between the parties in writing, the Supplier must invoice A on the Invoice Dates. Each invoice must itemise the sales and other indirect taxes included in the Prices, state the Purchase Order number(s), remittance advice instructions and be addressed to the A Contact at the address for invoices specified in the Purchase Order…

Goods and Services Tax: The Supplier must ensure that any invoice or other request or demand for payment constitutes a tax invoice that will enable A to claim credits in respect of supplies to which the invoice relates and acknowledges that no amount will be due and payable by A in respect of any such supply unless A has received from the Supplier such an invoice.

…

A Group Companies: the Supplier acknowledges and agrees to the following in relation to the A Group companies:

a. The purchase of the Products under this Contract is for the benefit of both A and the A Group Companies

b. Further to paragraph (a) immediately above, A receives the benefit of this Contract (including the indemnities) on behalf of, and as trustee for, the A Group Companies; and

c. Any loss, cost, damage or expense incurred by an A Group Company under this Contract is deemed to be a loss, cost, damage or expense of A upon which A can directly claim off the supplier.

Although all invoices issued by suppliers through the C system will be addressed to X, the coding interface between the C system and the A corporate group's accounting systems will ensure that, for accounting purposes, expenses are allocated to the particular A corporate group entity which made the relevant acquisition.

X as shared services company:

X is the shared services company for the A corporate group and performs activities which include (but are not limited to):

Capital and operating expenditure activities, including preparing and monitoring expenditure budgets for entities in the A corporate group;

Procurement activities, including arranging for goods and services to be procured, monitoring expense budgets and inventory levels, liaising with suppliers, completing purchase orders and purchase contracts and checking that goods supply match with purchase orders; and

Processing and payment of invoices received from suppliers including tax and accounting coding of invoices, authorising payment and overseeing automated processes following the introduction of C.

X is also the principal employer in the A corporate group so that while an employee may be allocated to a particular entity in the A corporate group and the employee's salary recognised as an expense (via intercompany charge) of that particular entity, legally the employee is employed by X.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999, section 29-10

A New Tax System (Goods and Services Tax) Act 1999, section 29-70(1)

A New Tax System (Goods and Services Tax) Act 1999, section 48-57

Reasons for decision

Question 1

Subsection 29-70(1) of the GST Act outlines the information requirements that a document must meet in order to be a valid tax invoice. A note to subsection 29-70(1) states that if the recipient is a member of a GST group, section 48-57 may relax the requirements relating to the recipient's identity or ABN. Under section 48-57 of the GST Act:

(1) A document issued for a supply is taken to be a tax invoice if:


(a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the ABN, of the recipient of the supply to be clearly ascertained; and


(b) there is no other reason why it would not be a tax invoice; and


(c) the representative member of a GST group is entitled under section 48-45 to an input tax credit for the *creditable acquisition relating to the supply; and


(d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained:


(i) the GST group;


(ii) the representative member;


(iii) another entity that is or was a member of the GST group, if the representative member would still have been entitled under section 48-45 to that input tax credit if that other entity had been the recipient of the supply.

Paragraph 29-70(1)(a) - a document issued by the supplier of the supply or supplies to which the document relates:

Subsection 29-70(1) states that a tax invoice is a 'document' that satisfies certain requirements. Section 2B of the Acts Interpretation Act 1901 (Cth) provides that 'document' means any record of information and includes, inter alia anything from which sounds, images or writings can be reproduced with or without the aid of anything else. We therefore consider that a document in electronic form that meets the requirements of subsection 29-70(1) can be a tax invoice.

Paragraphs 10 and 11 of Goods and Services Tax Determination GSTD 2005/2 (GSTD 2005/2) state:

10. Attribution of GST and input tax credits occurs if an invoice is 'issued' by the supplier before any of the consideration for the supply is received. The ordinary meaning of the verb 'issue' in this context means 'to send out; discharge; emit'.

11. The Commissioner considers that an invoice is issued when the supplier 'sends' the invoice to the recipient. The date when the invoice issues is the date that the invoice is electronically transmitted, posted, couriered, hand delivered or is sent by similar method.

A footnote to paragraph 11 of GSTD 2005/2 refers to paragraph 33 of Goods and Services Tax Ruling GSTR 2000/34 (GSTR 2000/34) which states (in relation to an invoice):

When is an invoice issued?

33. An invoice is issued when the supplier sends a document which notifies the recipient of the obligation to pay. The actual date when the invoice issues may not be the preparation date. The actual date is the date when the invoice is electronically transmitted, posted, couriered, hand delivered or similar. This date determines the tax period to which the GST payable and input tax credits are attributed.

In the ruling request it was submitted that the invoice is 'issued by the supplier of the supply' for the purposes of paragraph 29-70(1)(a) when a supplier clicks the 'send invoice' action button to finalise and issue the invoice electronically to X. We agree.

Paragraph 29-70(1)(b) - in the approved form:

Paragraph 29-70(1)(b) requires a document to be in the approved form in order to be a tax invoice.

Section 195-1 of the GST Act provides that 'approved form' has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 (TAA). Subsection 388-50(1) of the TAA provides that a document is in the approved form if it is in the form approved in writing by the Commissioner for that document, contains a declaration signed by a person or persons as the form requires and contains the information that the form requires plus any further information, statement or document required by the Commissioner.

Paragraph 7 of Goods and Services Tax Ruling GSTR 2013/1 (GSTR 2013/1) states:

A document is in the approved from for a tax invoice if it includes the information required by subsection 29-70(1) and otherwise meets the requirements of that subsection. This is subject to subsections 48-57(1) and 54-50(1) in relation to GST groups and GST branches respectively.

Paragraph 75 of GSTR 2013/1 states:

A document in electronic form that meets the requirements of subsection 29-70(1) (and if applicable, subsections 48-57(1) and 54-50(1) will be in the approved form for a tax invoice.

A footnote to paragraph 7 of GSTR 2013/1 states that GSTR 2013/1 constitutes the approval in writing by the Commissioner under subsection 388-50(1) of the TAA. Consequently an invoice issued by a supplier through the C system in respect of an acquisition made by an entity in the A GST group will be 'in the approved form' for the purposes of paragraph 29-70(1)(b) if it contains the information required by paragraphs (c) of subsection 29-70(1) and meets the requirement in paragraph 29-70(1)(d) that it can be clearly ascertained from the document that the document was intended to be a tax invoice.

Subparagraph 29-70(1)(c)(i) - enough information to enable the supplier's identity and ABN to be clearly ascertained:

In relation to the 'clearly ascertained' requirement paragraphs 13 and 14 of GSTR 2013/1 state:

13. Paragraph 29-70(1)(c) requires that the particular information in subparagraphs (i) to (viii) is able to be clearly ascertained from the information in the document. This means that the information does not have to be specifically stated or in a particular format. What is required is that the information can be found in the document or determined from information within the document. It further means that to be clearly ascertained, enough information must be present and it must be clear what the information represents.

14. If the information required by subparagraphs 29-70(1)(c)(i) to (viii) can only be determined by reference to another external source (such as the Australian Business Register (ABR)) or another document, then that information cannot be clearly ascertained from the information contained in that document as required by the opening words of paragraph 29-70(1)(c).

In relation to the requirement that a tax invoice must contain enough information to enable the supplier's identity and ABN to be clearly ascertained paragraph 21 of GSTR 2013/1 states (in part):

Information sufficient to identify the supplier or recipient includes, but is not limited to, the legal name of the entity or the registered business name.

Paragraph 23 of GSTR 2013/1 states that where the supplier is a trust either the registered business name under which the trust's enterprise is carried on or the trustee's name must be clearly ascertainable from the document and paragraph 24 of GSTR 2013/1 provides that where the supplier is a member of a GST group the identity of that member must be clearly ascertainable from the document.

The document provided by e-mail dated on a specific date contains a 'Supplier' field which sets out the legal name of the supplier and a 'Supplier ABN' field which contains the supplier's ABN. Subject to meeting the requirements set out in GSTR 2013/1 in relation to a supplier which is either a trust or a member of a GST group, we consider that the requirement in subparagraph 29-70(1)(c)(i) is satisfied.

Subparagraph 29-70(1)(c)(ii) - enough information to enable the recipient's identity or ABN to be clearly ascertained:

Where the total price of a supply or supplies is at least $1,000 or such higher amount as the regulations specify a document must contain sufficient information to enable the recipient's identity or ABN to be clearly ascertained.

The ruling request referred to a protocol whereby all invoices issued through C in respect of acquisitions made by members of the A GST group will refer to X in the 'Bill To & Ship To' field and it was submitted that section 48-57 of the GST Act permits such an approach and does not require a tax invoice to identify the particular member of a GST group which made the relevant acquisition. As noted above, X is the representative member of the GST group and section 48-57 of the GST Act provides that a document issued for a supply is taken to be a tax invoice if it does not contain enough information to enable the identity or ABN of the recipient to be clearly ascertained, there is no other reason why the document would not be a tax invoice, the representative member is entitled to an ITC for the creditable acquisition relating to the supply and the document contains enough information to enable the identity of the representative member to be clearly ascertained.

Paragraphs 24 to 26 of GSTR 2013/1 state:

24. Where a member of a GST group makes a taxable supply, the identity of that member must be clearly ascertainable from the document. Where the recipient is a member of a GST group, the requirement that the recipient's identity be clearly ascertainable will be satisfied if the document contains sufficient information to clearly show the identity of:

• the recipient;

• the GST group;

• the representative member; or

• another member of the GST group (if the representative member would still have been entitled to an input tax credit if that other member had been the recipient of the supply).

Example 1 - GST groups

25. A supplier issues a document intended as a tax invoice to a recipient that is a member of a GST group. The document complies with all of the tax invoice requirements other than that it does not include the supplier's ABN; and it only includes the identity of the representative member of the GST group as the recipient (and does not include the ABN of either the representative member or the recipient member).

26. The supplier's ABN is included on another document issued by the supplier to the recipient and so, under subsection 29-70(1A), the recipient could treat the document as a tax invoice but for the fact that it identifies the representative member of the GST group, rather than the recipient. However, the further rule in subsection 48-57(1) allows the document to be treated as a tax invoice as it identifies the representative member of the GST group to which the recipient belongs.

Example 1 in GSTR 2013/1 supports the submission made in the ruling request and we agree that an invoice issued by a supplier in respect of an acquisition made by a member of the A GST group which refers to 'X' in the 'Bill To & Ship To' field satisfies section 48-57 so that, per the Note to subsection 29-70(1) the requirements in subparagraph 29-70(1)(c)(ii) relating to the recipient's identity or ABN are relaxed.

Subparagraph 29-70(1)(c)(iii) - enough information to enable what is supplied, including the quantity (if applicable) and the price to be clearly ascertained:

Paragraphs 28 and 29 of GSTR 2013/1 state:

What is supplied

28. A tax invoice must contain sufficient information to identify the thing or things supplied, including the quantity supplied. This means that a description of the thing or things supplied and the amount supplied can be clearly ascertained from the document.

The price of what is supplied

29. A tax invoice must contain enough information to enable the price of what is supplied to be clearly ascertained.

The document provided by e-mail dated on a specific date contains fields for 'Description' and 'Price'. We are satisfied that this meets the requirements in subparagraph 29-70(1)(c)(iii).

Subparagraph 29-70(1)(c)(iv) - enough information to enable the extent to which each supply is a taxable supply to be clearly ascertained:

Subparagraph 29-70(1)(c)(iv) requires a document to contain enough information to enable the extent to which each supply to which the document relates is a taxable supply to be clearly ascertained.

Paragraph 36 of GSTR 2013/3 states:

36. A tax invoice must contain enough information to determine the extent to which a supply is a taxable supply. Some ways in which this requirement will be satisfied include but are not limited to:

showing the amount of GST payable for each taxable supply - for example, if the unit price is $20 excluding GST and the GST is shown as $2, it can be ascertained that the supply is a fully taxable supply; or

a statement of the extent to which the supply is a taxable supply; or

a reference mark that denotes each taxable supply with a corresponding statement of the extent to which the supply is a taxable supply.

It was stated in the ruling request that the 'Tax Invoice Create' screen presented to a supplier requires the supplier to edit or review a number of fields, including 'Tax Code' and 'Tax Amount'. The document provided by e-mail dated on a specific date includes taxable and GST-free supplies made to a member of the A corporate group. In relation to the taxable supply the 'Tax Code' field states 'GST taxable 10%' and the 'Tax Amount' field states the amount of GST. In relation to the GST-free supply the 'Tax Code' field states 'GST-free 0.0%' and the 'Tax Amount' field states '0.00'. In our view this satisfies the first subparagraph in paragraph 36 of GSTR 2013/3 and meets the requirement in subparagraph 29-70(1)(c)(iv).

Subparagraph 29-70(1)(c)(v) - enough information to enable the date the document is issued to be clearly ascertained:

The document provided by e-mail dated on a specific date contains an 'Invoice Date' field which satisfies this requirement.

Subparagraph 29-70(1)(c)(vi) - enough information to enable the amount of GST (if any) payable in relation to each supply to be clearly ascertained:

A footnote to paragraph 36 of GSTR 2013/1 (footnote 21) indicates that this requirement is met by showing the amount of GST payable for each taxable supply.

As the document provided by e-mail dated on a specific date contains a 'Tax Code' field which states 'GST Taxable 10.0%' plus an amount in the 'Tax Amount' field for each taxable supply and a 'Tax Code' field which states 'GST-free 0.0%' plus '0.00' in the 'Tax Amount' field for each GST-free supply we consider that subparagraph 29-70(1)(c)(vi) is satisfied.

Paragraph 29-70(1)(d) - it can be clearly ascertained from the document that the document was intended to be a tax invoice:

Paragraph 29-70(1)(d) requires that it can be clearly ascertained from the document that the document was intended to be a tax invoice. The document provided by e-mail dated on a specific dateis headed 'Tax Invoice'. We consider that this satisfies the requirement in paragraph 29-70(1)(d).

Question 2

Detailed reasoning

Under subsection 29-10(3) the Commissioner has issued a number of legislative instruments which waive the requirement in subsection 29-10(3) for an entity to hold a tax invoice in order to attribute the input tax credit for a creditable acquisition to a tax period.

One such legislative instrument is WTI 2013/1 which commenced on 1 July 2010 and applies to net amounts for tax periods commencing on or after 1 July 2010. Under clause 3 of WTI 2013/1 a recipient that makes an acquisition through their agent 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 WTI 2013/1 are satisfied.

Paragraph (a) of section 3 of WTI 2013/1 requires that the recipient makes an acquisition of a thing or things 'through their agent', i.e. an agent for the recipient. Paragraph (c) of clause 3 requires that the recipient makes such an acquisition 'through the supplier's agent' i.e. an agent for the supplier. A footnote to clause 3 of WTI 2013/1 states:

It does not matter that the agent for either the recipient or the supplier may have transacted either by disclosing the agency relationship but not naming the principal or by not disclosing either the agency relationship or the principal.

Is X an agent for an entity in the A corporate group?

Goods and Services Tax Ruling GSTR 2000/37 (GSTR 2000/37) deals with agency relationships. Paragraphs 10 and 11 of GSTR 2000/37 state (in part):

10. An entity may be authorised by another party to do something on that party's behalf. Generally, the authorised entity is called an agent. The party who authorises the agent to act on their behalf is called the principal….

11. For commercial law purposes, an agent is a person who is authorised, either expressly or impliedly, by a principal to act for that principal so as to create or affect legal relations between the principal and third parties.

In relation to whether an entity is authorised to act for another entity paragraphs 12 to 14 of GSTR 2000/37 discuss actual authority (where the relationship between principal and agent is consensual) and ostensible authority (where the principal acts in a way that a third party believes that the other entity is authorised to act as the principal's agent).

Each purchase order issued by X to a supplier states that the purchase order is subject to A's Standard Purchase Order Terms. Clause [ ] of the Standard Purchase Order Terms provides that, by accepting the purchase order and/or supplying the Products, the supplier agrees that the Contract prevails over and applies to the exclusion of any other conditions including the supplier's standard terms and that the Contract is between the supplier and 'A'. 'Contract' is defined in the Standard Purchase Order Terms to mean (in order of priority) the Standard Purchase Order Terms, the purchase order and any annexure referred to in the purchase order, but does not include the supplier's standard terms of supply. 'A' is defined in the Standard Purchase Order Terms as the entity specified in the purchase order. It was stated in the ruling request that a purchase order issued electronically through C contains X's name in the 'Bill To' field when viewed in print view. On that basis we accept that X is 'A' as defined in the Standard Purchase Order Terms (i.e. the entity specified in the purchase order) and that the Contract is therefore between the supplier and X.

As the Contract between the supplier and X is defined to include the Standard Purchase Order Terms it includes the following clauses in the Standard Purchase Order Terms:

clause [ ], which obliges A to accept the Products from the supplier if they comply with the Specifications (defined as the description of the Products in the purchase order);

clause [ ], which obliges the supplier to invoice X and requires X to pay the invoice within 30 days of acceptance; and

clause [ ], which provides that title in the Products passes to X on the earlier of acceptance of or payment for the Products).

Although those clauses of the Standard Purchase Order Terms suggest that the supplier deals with X as a principal, clause [ ] of the Standard Purchase Order Terms states (referring to 'A Group Companies' which is defined in as a Related Body Corporate (as defined in section 50 of the Corporations Act 2001) of the entity specified in the purchase order (i.e. X)):

A Group Companies: the Supplier acknowledges and agrees the following in relation to the A Group Companies:

a. the purchase of the Products under this Contract is for the benefit of both [X] and the A Group Companies;

b. further to paragraph (a) immediately above, [X] receives the benefit of this Contract (including the indemnities) on behalf of, and as trustee for, the A Group Companies…

In our view the statement in paragraph b. of clause [ ] of the Standard Purchase Order Terms that X receives the benefit of the Contract 'on behalf of' the A Group Companies indicates that X acquires the thing or things supplied pursuant to a purchase order as an agent for the relevant entity in the A corporate group and, as contemplated by the footnote to section 3 of WTI 2013/1 set out above, via the Standard Purchase Order Terms X discloses that agency relationship to the supplier but does not name the particular entity in the A corporate group which is the principal. We therefore consider that the requirement in paragraph (a) of clause 3 of WTI 2013/1 that a recipient (i.e. an entity that is a member of the A corporate group but not a member of the A GST group) makes a creditable acquisition of a thing or things 'through their agent' (i.e. X) is satisfied.

Question 3

Requirements in WTI 2013/1:

As the requirement in paragraph (a) of clause 3 of WTI 2013/1 that a recipient (i.e. an entity that is a member of the A corporate group but not a member of the A GST group) makes a creditable acquisition 'through their agent' (i.e. X) is satisfied, the recipient is not required to hold a tax invoice for the creditable acquisition if the requirements provided by WTI 2013/1 are satisfied. As discussed in Question 1, the document would meet all the other information requirements under subsection 29-70(1).

Consequently the document would meet all of the requirements under WTI2013/1 and for the purposes of attributing an input tax credit for the relevant creditable acquisition to a tax period, the recipient is not required under subsection 29-10(3) to hold a tax invoice for the creditable acquisition. Clauses 4 and 5 of WTI 2013/1 state:

4. Waiver from holding a tax invoice requirements

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

(a) the recipient or their agent must hold a document for the creditable acquisition of the thing or things that was issued by:

(i) the supplier

(ii) the supplier's agent; or

(iii) the recipient's insurance broker; and

(b)  the document must meet the information requirements set out in clause 5.

5. Document information requirements

The document referred to in clause 4 must:

(a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than subparagraphs 29-70(1)(c)(i) and/or (ii) of the GST Act; and

(b) contain enough information to enable the following to be clearly ascertained from the document:

(i)  where the requirements of subparagraph 29-70(1)(c)(i) of the GST Act are not met and the recipient makes a creditable acquisition of a thing or things by way of a supply made through the supplier's agent or an insurance broker - the identity and ABN of the supplier's agent or the insurance broker; and

(ii)  where the requirements of subparagraph 29-70(1)(c)(ii) of the GST Act are not met and the recipient makes a creditable acquisition through their agent - the identity or ABN of their agent if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify).

Subparagraph (a)(i) of clause 4 of WTI 2013/1 requires the recipient or the recipient's agent (i.e. X) to hold a document for the creditable acquisition of the thing or things that was issued 'by the supplier'. For the reasons set out in Question 1 we consider that a document substantially in the form provided by e-mail dated on a specific date is a 'document for the creditable acquisition of the thing or things that was issued by the supplier'. Provided that that document is held by either X or X's principal in relation to the creditable acquisition at the time when the relevant Activity Statement is lodged, all of the requirements in clause 4 of WTI 2013/1 are satisfied.

Paragraph (a) in clause 5 of WTI 2013/1 states that the document required to be held by the recipient or the recipient's agent must:

(a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than subparagraphs 29-70(1)(c)(i) and/or (ii) of the GST Act.

As in the present case the recipient makes the acquisition through the recipient's agent, paragraph (b)(ii) of clause 5 requires the document held by the recipient or the recipient's agent to:

(b) contain enough information to enable the following to be clearly ascertained from the document:

…

(ii) where the requirements of subparagraph 29-70(1)(c)(ii) of the GST Act are not met and the recipient makes a creditable acquisition through their agent - the identity or ABN of their agent if the total price of the thing or things is acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify).

The reference to 'subparagraphs 29-70(1)(c)(i) and/or (ii)' in paragraph (a) of clause 5 of WTI 2013/1 and the separate subparagraphs in paragraph (b) of clause 5 of WTI 2013/1 reflect the fact that clause 3 of WTI 2013/1 refers to a recipient that makes an acquisition either:

'through their agent' (in which case a document that contains the agent's identity or ABN will not satisfy subparagraph 29-70(1)(c)(ii)); or

'by way of a supply made through the supplier's agent' (in which case a document that contains the agent's name and ABN will not satisfy the requirement in subparagraph 29-70(1)(c)(i) that a tax invoice contains enough information to enable the supplier's identity and ABN to be clearly ascertained).

In the present case the recipient (an entity in the A corporate group) makes the acquisition 'through their agent' (X) for the reasons set out in Question 2.

For the reasons set out in relation to Question 1 we consider that a document in the form provided by e-mail dated on a specific date and issued electronically by a supplier in respect of an acquisition made by an entity in the A corporate group which is not a member of the A GST group through X as that entity's agent meets:

the requirement in paragraph 29-70(1)(a) that the document is issued by the supplier of the supply or supplies to which the document relates; and

the requirements in paragraph 29-70(1)(c) other than the requirement in subparagraph 29-70(1)(c)(ii) that a valid tax invoice in respect of a supply where the total price is $1,000 or more contains enough information to enable the recipient's identity or the recipient's ABN to be clearly ascertained (which is not met because the 'Bill To & Ship To' field in the document provided by e-mail dated on a specific date refers to X rather than the entity in the A corporate group which is the recipient of the supply).

Consequently the document information requirements in paragraph (a) of clause 5 of WTI 2013/1 are met.

The document information requirement in paragraph (b)(ii) of clause 5 of WTI 2013/1 is also met in respect of a supply where the total price of the thing or things supplied is at least $1,000 because the identity of the recipient's agent (i.e. X) can be clearly ascertained from the 'Bill To & Ship To' field in the document provided by e-mail dated on a specific date.

As the requirements in clauses 4 and paragraph a and subparagraph (b)(ii) of clause 5 of WTI 2013/1 are satisfied, clause 3 of WTI 2013/1 provides that, for the purposes of attributing an input tax credit for the relevant creditable acquisition to a tax period, the recipient is not required under subsection 29-10(3) of the GST Act to hold a tax invoice for the creditable acquisition.

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