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WTI 2004/11

AUSTRALIAN GOVERNMENT

This legislative instrument has been repealed by WTI 2008/1 - Corporate Card Statements (3 September 2008).

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

I, Anthony Long in the exercise of the powers and functions conferred upon me, by delegation from the Commissioner of Taxation pursuant to section 8 of the Taxation Administration Act 1953 (Cth), do hereby determine Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999:

Citation

1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 11) 2004 - American Express Australia Limited.

Commencement

2. (a) This determination commences on 1 September 2004.

(b) This determination amends the determinations listed in Clause 4.

(c) This determination does not amend, vary or revoke any previous determination made by the Commissioner.

American Express Australia Limited

3. A reference to 'American Express International' or 'American Express International Inc.' in any of the determinations listed in clause 4 includes a reference to 'American Express Australia Limited'.

Waiver of tax invoice determinations

4. The determinations are:

(a)
A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd;
(b)
A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc;
(c)
A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc; and
(d)
A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed.

Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.


Dated this 26th day of August 2004.

Anthony Long
ASSISTANT DEPUTY COMMISSIONER OF TAXATION
Goods and Services Tax (Financial Supplies & Insurance)

Registration Number: F2005B01871

Registration Date: 10 June 2005


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