Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No. 1) 2010 (Cth)
Legislative Instrument
Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010
I, Shane Reardon, Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999:
Shane Reardon
Deputy Commissioner of Taxation
Dated: 4 November 2010
Name of Determination
This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010.
Commencement
This determination is taken to have commenced on 1 July 2010.
Purpose
Schedule 1 amends the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 (F2008L03348) registered on 3 September 2008.
Schedule 1 Amendments
Clause 4 Definitions
Qualifying cardholder
Subclause (c)(ii)
Omit
the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or
Substitute
the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or
Subclause (c)(iii)
Omit
the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and
Substitute
the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51‑70(1)(c) of the GST Act
Relevant entity
Subclause (b)
Omit
is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or
Substitute
is a participant in the same GST joint venture as a cardholder; or
0
0
0