A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 - members of Retail Decisions Pty Ltd

Administered by Department of the Treasury

Legislation au F2006B00136 Not in force Legislative Instrument

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COMMONWEALTH OF AUSTRALIA

 

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

 

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. 2) 2002 – members of Retail Decisions Pty Ltd. 

 

Commencement

2. (1) This determination commences on the 1st day of June 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 member of Retail Decisions Pty Ltd will not be required to hold a tax invoice for a creditable acquisition purchased with the Retail Decisions Pty Ltd corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement ('BAS') for the tax period to the Commissioner:

(a) The member holds a corporate card statement produced by Retail Decisions Pty Ltd that includes the following details:

(i) The member's name;

(ii) The name (s) of the person (s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier;

(iii) The member’s Australian Business Number ('ABN') or address;

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

• the date the member purchased the acquisition;

• the supplier’s name;

• the supplier’s ABN;

• the supplier’s Branch Registration Number (where applicable);

• a brief description of the acquisition or, if that is not available, a description of the supplier’s industry;

• the amount of GST paid; and

• the total amount paid; and

(b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise;

(c) The member 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) Retail Decisions Pty Ltd meets the conditions set out in paragraph 5 and 6 below.

5. Retail Decisions Pty Ltd must provide the date each supply on the statement was purchased.

6. Where all the information on the statement is not provided by the merchant to Retail Decisions Pty Ltd, 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 Retail Decisions Pty Ltd:

(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 Retail Decisions Pty Ltd 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 Retail Decisions Pty Ltd;

(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 Retail Decisions Pty Ltd has obtained information that the merchant is not registered, or ceases to be registered for GST, Retail Decisions Pty Ltd must not calculate an amount of GST for supplies from that merchant.  Instead, Retail Decisions Pty Ltd must state that the amount of GST included in the price of the supply is $nil.

Situations where a tax invoice is still required

7. The member 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 card 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 card statement in relation to the supply.

 

Definitions

8. The following expressions are 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 card includes a partner, sole trader, director or employee of an entity. 

Corporate card statement is a statement of liability that is issued by Retail Decisions Pty Ltd to one of its clients. 

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

Member is the registered entity that is a corporate holder of the corporate card with Retail Decisions Pty Ltd.

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.

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

 

 

 

Dated this 30th day of April 2002.

 

 

Signed by Anthony Long

Assistant Commissioner

Goods and Services Tax (Financial Supplies)

Delegate of the Commissioner

 

Overview

The A New Tax System (Goods and Services Tax) Act 1999 was enacted by the Parliament of Australia to introduce a Goods and Services Tax (GST) system across the country, replacing various indirect taxes such as the Wholesale Sales Tax and the Federal Sales Tax. This legislation aimed to address the inefficiencies and distortions in the Australian taxation system caused by the multitude of indirect taxes, promoting a more streamlined and unified tax framework. The Act was designed to achieve a policy objective of creating a broad-based consumption tax, which is a key feature of the Australian tax system, with the intent of reducing the tax burden on businesses and encouraging economic efficiency. The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 provides a specific waiver for members of Retail Decisions Pty Ltd, allowing them to claim input tax credits without holding a tax invoice under certain conditions. This waiver facilitates the administration of the GST by providing a practical alternative to the strict tax invoice requirements, provided that the members adhere to the outlined conditions, such as holding a corporate card statement that includes detailed purchase information and having an effectively regulated corporate policy for private or domestic expenditures. This determination was introduced to alleviate the administrative burden on businesses while ensuring compliance with GST regulations.

Scope and Application

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 applies specifically to members of Retail Decisions Pty Ltd who make creditable acquisitions using the Retail Decisions Pty Ltd corporate card. This determination, effective from June 1, 2001, provides an exemption from the requirement to hold a tax invoice under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999, provided that certain conditions are met. The exemption applies only within the Commonwealth of Australia, and it does not alter any previous determinations made by the Commissioner. The primary condition is that members must hold a corporate card statement from Retail Decisions Pty Ltd that includes detailed information about the acquisition, such as the member’s name, the person using the card, the member's ABN or address, the date of purchase, the supplier's details, the description of the acquisition, the GST paid, and the total amount paid. Furthermore, the member must have a regulated corporate policy for private or domestic expenses and supplementary documentation for such expenses. Retail Decisions Pty Ltd is also required to provide specific details on the card statement and ensure compliance with certain conditions regarding the merchant’s GST registration status. However, a tax invoice is still necessary for mixed supplies or when there is an error on the card statement.

Key Provisions

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002, under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999, sets specific conditions under which members of Retail Decisions Pty Ltd can attribute an input tax credit without holding a tax invoice for purchases made with the company's corporate card. This determination, which commenced on 1 June 2001, applies to members who use the corporate card for creditable acquisitions. These members can forgo the requirement for a tax invoice provided they meet certain criteria when submitting their GST return or Business Activity Statement (BAS) to the Commissioner. The members must hold a corporate card statement from Retail Decisions Pty Ltd that includes specific details such as the member’s name, the names of individuals using the card, the member’s ABN or address, the date of purchase, the supplier’s details, a description of the acquisition, the GST amount, and the total amount paid. Additionally, members must have a corporate policy for making adjustments for private or domestic expenditures on the card, and supplementary documentation supporting any private or domestic components of the acquisitions. The corporate card statement must also comply with certain conditions set out in the determination. The obligations imposed on the parties, primarily the members of Retail Decisions Pty Ltd, include ensuring the corporate card statement contains all necessary details, maintaining supplementary documentation for private or domestic acquisitions, and adhering to the corporate policy for card expenditures. Retail Decisions Pty Ltd, as the issuer of the corporate card, must also ensure the card statements are compliant with the determination, including providing purchase dates, obtaining necessary information from suppliers, and maintaining signed statements from suppliers for a minimum of five years. Failure to comply with these requirements can result in the necessity of obtaining a tax invoice for attributing input tax credits. The determination does not explicitly outline specific offences, penalties, or consequences for non-compliance. However, by not holding a tax invoice where required, members could be subject to the general provisions of the A New Tax System (Goods and Services Tax) Act 1999, which could include penalties for inaccurate reporting or failure to provide necessary documentation. Such penalties could range from fines to more severe sanctions depending on the severity and intent of the non-compliance.

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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.