A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2002 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited

Administered by Department of the Treasury

Legislation au F2006B00494 Not in force Legislative Instrument

Legislation content

COMMONWEALTH OF AUSTRALIA

 

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

 

DETERMINATION

 

Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 I make the following determination:

 

Citation

  1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 – Corporate Account Holder of Qantas Charge Card Qantas Airways Limited. 

 

Commencement

2.                   (1) This determination commences on 1 October 2001.

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

 

Circumstances where the requirement for a tax invoice does not apply

3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply.

 

4. A CORPORATE ACCOUNT HOLDER of QANTAS CHARGE CARD QANTAS AIRWAYS LIMITED will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the CORPORATE ACCOUNT HOLDER gives its GST return/Business Activity Statement (“BAS”) for the tax period to the Commissioner:

(a)   The CORPORATE ACCOUNT HOLDER holds a corporate account statement produced by QANTAS AIRWAYS LIMITED that includes the following details:

(i)                  The CORPORATE ACCOUNT HOLDER’s name;

(ii)               The name (s) of the person(s) who uses the corporate account to purchase the  creditable acquisition;

(iii)             The CORPORATE ACCOUNT HOLDER’s Australian Business Number

 (‘ABN’) or address;

(iv)              For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the statement has: 

  • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition;
  • the supplier’s name;
  • the supplier’s ABN;
  • the supplier’s Branch Registration Number (where applicable);
  • the amount of GST paid; and
  • the total amount paid;

(b)   The CORPORATE ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the CORPORATE ACCOUNT HOLDER’S enterprise;

(c)   The CORPORATE ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition;

(d)   QANTAS AIRWAYS LIMITED meets the conditions set out in paragraph 5 and 6 below; and

 

5.              QANTAS AIRWAYS LIMITED must provide the date each supply on the statement was purchased.

 

6.              Where all the information required on the statement is not provided by the merchant to QANTAS AIRWAYS LIMITED/acquirer, the latter may, until 30 June 2004, separately obtain the supplier’s ABN and GST registration status and then calculate the amount of GST on the supply provided QANTAS AIRWAYS LIMITED/ acquirer:

(a)   has obtained a signed statement from each merchant that states:

(i)                  the merchant’s ABN and Branch Registration Number (where applicable);

(ii)               whether or not the merchant is registered for GST;

(iii)             the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides;

(iv)              where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and

(v)                provides QANTAS AIRWAYS LIMITED/the acquirer with an undertaking that it will be notified -

  • when they cease to be registered for GST; or
  • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price;

(b)   retains the signed statement for at least 5 years after the merchant ceases their association with QANTAS AIRWAYS LIMITED;

(c)   clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply;

(d)   clearly identify each supply where GST may not be 1/11th of the price; and

(e)   where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and

(f)    where QANTAS AIRWAYS LIMITED/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, QANTAS AIRWAYS LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant.  Instead, QANTAS AIRWAYS LIMITED must state that the amount of GST included in the price of the supply is $nil.

 

7. Where QANTAS AIRWAYS LIMITED/the acquirer has failed to establish that the merchant has an ABN, QANTAS AIRWAYS LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant.  Instead, QANTAS AIRWAYS LIMITED must state that the amount of GST included in the price of the supply is $nil.

 

Situations where a tax invoice is still required

8. The CORPORATE ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where:

(a)   the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or

(b)   where there is an error on the corporate account statement in relation to the supply.

 

 

Definitions

9. The following expression is defined for the purposes of this determination:

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

Person(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity. 

Corporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients. 

Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes.

Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. 

Corporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited. 

Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies:

  • a supply that is GST-free or input taxed;
  • a supply that was made before 1 July 2000.

Merchant means an entity that supplies Qantas related services.

Other expressions in this determination have the same meaning as in the Act.

 

Dated this 28th day of February 2002.

 

Signed by Lawrie Hill

Assistant Commissioner

Goods and Services Tax Program

Delegate of the Commissioner

Overview

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 – Corporate Account Holder of Qantas Charge Card Qantas Airways Limited was enacted to address the specific administrative burden faced by corporate account holders of Qantas Charge Card in attributing input tax credits for their purchases without requiring a tax invoice. This determination was made under the authority of subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 by the Commissioner, aiming to streamline the tax compliance process for corporate account holders. The determination came into effect on 1 October 2001 and does not alter any previous determinations. It provides an exemption from the tax invoice requirement, provided that the corporate account holder submits a corporate account statement from Qantas Airways Limited that includes specific details of the acquisition, along with supplementary documentation for private or domestic components. Additionally, Qantas Airways Limited must meet certain conditions, such as providing purchase dates for supplies and obtaining signed statements from merchants regarding their GST status and the nature of their supplies. This legislation aims to facilitate easier tax compliance for corporate account holders while ensuring that the tax system's integrity is maintained through appropriate documentation and merchant verification.

Scope and Application

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 applies to corporate account holders of Qantas Charge Card operated by Qantas Airways Limited, exempting them from the requirement of holding a tax invoice for creditable acquisitions made with the card to attribute an input tax credit to a tax period. This applies on condition that the corporate account holder provides certain documentation, including a corporate account statement from Qantas Airways Limited with specific details of the acquisition and supplementary documentation for private or domestic components. Qantas Airways Limited must also meet certain conditions, such as providing the date of each supply on the statement and ensuring the merchant provides all necessary information. This determination came into effect on 1 October 2001 and does not revoke or amend any previous determination. A tax invoice is still required in specific circumstances, such as where the supply may be a mixed supply or a taxable supply where GST is not calculated at 1/11th of the price, or where there is an error on the corporate account statement.

Key Provisions

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2002, issued under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999, exempts Corporate Account Holders of Qantas Charge Card Qantas Airways Limited from the requirement to hold a tax invoice for creditable acquisitions made with the corporate card. This waiver applies under certain conditions. Specifically, at the time of submitting their GST return/Business Activity Statement (BAS) to the Commissioner, the Corporate Account Holder must hold a corporate account statement from Qantas Airways Limited that includes several key details: the holder’s name, the names of the individuals using the account, the holder’s Australian Business Number (ABN) or address, the date of purchase, the supplier’s name, the supplier’s ABN, the supplier’s Branch Registration Number (if applicable), the amount of GST paid, and the total amount paid for each creditable acquisition. Additionally, the Corporate Account Holder must have an effectively regulated corporate policy for making adjustments for private or domestic expenditures that are not related to the enterprise, along with supplementary documentation that clearly identifies the creditable and non-creditable components of acquisitions with a private or domestic component. Qantas Airways Limited is also subject to specific obligations under this determination. They must ensure that the date of each supply is provided on the statement. If all the required information is not provided by the merchant, Qantas Airways Limited may, until 30 June 2004, separately obtain the supplier’s ABN and GST registration status, calculate the GST amount on the supply, and obtain a signed statement from the merchant regarding their ABN, registration status, the type of supply, and an undertaking to notify Qantas Airways Limited if they cease to be registered for GST or if they cease to make only taxable supplies where GST is calculated at 1/11th of the price. Qantas Airways Limited must retain the signed statement for at least five years after the merchant ceases their association with them, clearly identify each supply that may be GST-free, input taxed, or a mixed supply, and advise entities to obtain a tax invoice for such supplies. If Qantas Airways Limited fails to establish that the merchant has an ABN, or if they obtain information that the merchant is not registered or ceases to be registered for GST, they must state that the amount of GST included in the price of the supply is $nil. There are specific situations where a tax invoice is still required. This includes instances where the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price, or where there is an error on the corporate account statement in relation to the supply. The determination also outlines definitions for terms such as "Act," "Corporate Account Holder," "Corporate Account Statement," "Acquirer," and "Mixed Supply," among others, to ensure clarity in application. Failure to comply with the obligations and requirements set out in this determination may result in various civil or criminal consequences, although the specific penalties are not detailed in the excerpt provided. However, the penalties for breaches of the Goods and Services Tax Act 1999 can be substantial, typically involving fines and potential imprisonment for serious or repeated offences.

Legal classification tags

Area of Law
Taxation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Commencement Provisions
Regulatory Standards
Reporting & Disclosure Obligations

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.