COMMONWEALTH OF AUSTRALIAThis legislative instrument has been automatically repealed, and sunset on 1 April 2017.
A New Tax System (Goods and Services Tax) Act 1999Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:
1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2000.
Circumstance where the requirement for a tax invoice does not apply
2. The following circumstance is a circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) does not apply:
- a transitional document, and any other document issued by the relevant supplier that relates to the transitional document, is held by a relevant recipient;
- the transitional document contains the following information, or, where the relevant recipient holds a transitional document and another document, the documents together contain the following information:
- the name or business name of the relevant supplier;
- the address or ACN of the relevant supplier;
- the date on which the document was issued by the relevant supplier;
- if the GST payable on the taxable supply is equal to 1/11th of the price - either:
- the price of the taxable supply, and a statement indicating that the price includes GST; or
- the amount of GST payable;
- if the GST payable on the taxable supply is less than 1/11th of the price - the amount of the GST payable.
3. The following expressions are defined for the purposes of this determination:
ACN (short for "Australian Company Number") is the number given by the Australian Securities and Investments Commission to a company on registration under the Corporations Law;
business name means a name registered under the relevant State and Territory legislation that provides for the registration of business names;
relevant recipient, in relation to a creditable acquisition, means:
- where the acquisition is made by an entity - that entity; or
- where the acquisition is made by an entity through an agent of the entity - the agent;
relevant supplier, in relation to a taxable supply, means:
- where the supply is made by an entity (other than a supply of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply) - that entity;
- where the supply is of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply - the insurance broker;
- where the supply is made by an entity through an agent of the entity - the agent;
transitional document means a document issued by a relevant supplier before 1 July 2000 in relation to a creditable acquisition made by a relevant recipient on or after 1 July 2000.
Dated this 29th day of March 2000.
Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner
Registration Number: F2006B11587
Registration Date: 17 November 2006
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