LI 2026/37

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

Legislative Instrument

A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement - Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026

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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 – Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026.

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)

government related entity;

(c)

GST return;

(d)

input tax credit;

(e)

State law;

(f)

Territory law;

(g)

tax invoice;

(h)

tax period.

In this instrument

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

government law enforcement agency means a government related entity that undertakes law enforcement activities for preventing criminal behaviour.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

A government law enforcement agency 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:

(a)

the agency reimburses their agent or employee for an expense the agent or employee incurred; and

(b)

when they incurred the expense, the agent or employee was using an assumed name; and

(c)

Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and

(d)

when the agency gives a GST return for the tax period, the agency holds one of the following documents:

(i)

a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense;

(ii)

a statement made by the agent or employee that meets the information requirements set out in section 7;

(iii)

in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee.

7 Document information requirements

The requirements referred to in subparagraph 6(d)(ii) are that the document must include:

(a)

the name of the agent or employee and the assumed name they used when they incurred the expense; and

(b)

all of the following information about the taxable supply acquired in incurring the expense:

(i)

the date of the supply;

(ii)

enough information to enable the supplier's identity and ABN to be ascertained;

(iii)

a brief description of what was supplied;

(iv)

the total amount paid and whether the amount included GST;

(v)

where the GST is not 1/11th of the amount paid, the amount of GST.

Schedule 1—Repeals

Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents

1 The whole of the instrument

Repeal the instrument

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8 September 2026

Will Day
Deputy Commissioner of Taxation

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Registration Number: F2026L01190

Registration Date: 10 September 2026

Related Explanatory Statements:

LI 2026/37 - Explanatory statement

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