LI 2026/D25

---

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

Draft Legislative Instrument

A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement for Recipients of Offshore Supplies) Determination 2027

---

I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name

This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement for Recipients of Offshore Supplies) Determination 2027.

2 Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3 Authority

This instrument is made under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Definitions

Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:

(a)

creditable acquisition;

(b)

input tax credit;

(c)

tax invoice;

(d)

tax period;

(e)

taxable supply.

In this instrument:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 Waiver of requirement to hold a tax invoice

An entity is not required to hold a tax invoice under subsection 29-10(3) of the Act for the purposes of attributing an input tax credit for a creditable acquisition to a tax period, if the acquisition is of a supply that is a taxable supply under subsection 84-5(1) of the Act.

Schedule 1—Repeals

Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore

1 The whole of the instrument

Repeal the instrument

 

Consultation

Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument.

As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

---

9 November 2026

Will Day
Deputy Commissioner of Taxation

---

Related Explanatory Statements:

LI 2026/D25 - Explanatory statement

---