A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 - corporate account holder of Cabcharge Australia Limited

Administered by Department of the Treasury

Legislation au F2005B02347 Not in force Legislative Instrument

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COMMONWEALTH OF AUSTRALIA

 

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

 

DETERMINATION

 

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. 4) 2004 – corporate account holder of Cabcharge Australia Limited. 

 

Commencement and application

2.            (1)               This determination commences on 1 July 2004.

(2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000 – corporate account holder of CABCHARGE AUSTRALIA LIMITED (the "predecessor determination").

(3)  This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner.

(4)  This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004.

(5)  The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004.

 

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 Cabcharge Australia 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 Cabcharge Australia 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 or driver ID;
  • the supplier’s ABN;
  • the supplier’s Branch Registration Number (where applicable);
  • the total amount paid; and
  • the total amount of GST paid for the acquisition or acquisitions of taxi travel.

 

(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)          Cabcharge Australia Limited meets the conditions set out in paragraph 5 and 6 below; and

 

5.             Cabcharge Australia 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 Cabcharge Australia Limited/acquirer, the latter may, until 30 June 2006, separately obtain the supplier’s ABN and GST registration status and then calculate the amount of GST on the supply provided Cabcharge Australia 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 Cabcharge Australia 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 Cabcharge Australia 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 Cabcharge Australia Limited/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, Cabcharge Australia Limited and the acquirer must not calculate an amount of GST for supplies from that merchant.  Instead, Cabcharge Australia Limited must state that the amount of GST included in the price of the supply is $nil.

 

7.             Where Cabcharge Australia Limited/the acquirer has failed to establish that the merchant has an ABN, Cabcharge Australia Limited and the acquirer must not calculate an amount of GST for supplies from that merchant.  Instead, Cabcharge Australia 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 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 account includes a partner, sole trader, director or employee of an entity. 

Corporate account statement is a statement of liability that is issued by Cabcharge Australia 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. 

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 taxi travel.

 

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

 

 

Dated this 9th day of July 2004.

 

 

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

 

Overview

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 is a legislative instrument enacted by the Commonwealth of Australia in 2004 to address a specific gap in the tax requirements for corporate account holders of Cabcharge Australia Limited. This determination was made under the authority of the Commissioner of Taxation, as conferred by the Taxation Administration Act 1953, and applies specifically to the A New Tax System (Goods and Services Tax) Act 1999. The primary policy objective of this determination is to provide relief to corporate account holders of Cabcharge Australia Limited by waiving the requirement to hold a tax invoice for creditable acquisitions made with a corporate card, provided certain conditions are met. This allows for the attribution of input tax credits on these acquisitions based on corporate account statements, provided the necessary details and documentation are available, and ensures compliance with GST regulations. The determination came into effect on 1 July 2004 and supersedes the previous A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000 for Cabcharge Australia Limited, without revoking or altering any other prior determinations. It applies to net amounts for tax periods starting on or after this date. Corporate account holders are exempt from the tax invoice requirement if they possess a corporate account statement that includes specific details of the acquisition and comply with supplementary documentation and policy requirements for private or domestic expenditures. Cabcharge Australia Limited is also required to meet certain conditions regarding the provision of supply details and GST calculations, ensuring transparency and compliance in the financial transactions processed through their services.

Scope and Application

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 applies to corporate account holders of Cabcharge Australia Limited in relation to creditable acquisitions made using the corporate card for tax periods starting on or after 1 July 2004. The requirement for a tax invoice is waived under certain circumstances, such as when the corporate account holder provides a corporate account statement from Cabcharge Australia Limited that includes necessary details about the acquisition and complies with specified conditions, including having a regulated corporate policy for making adjustments for private or domestic nature expenditures and supplementary documentation for acquisitions with private or domestic components. Additionally, Cabcharge Australia Limited must meet certain conditions, such as providing the date of each supply on the statement and, if necessary, separately obtaining the supplier’s ABN and GST registration status until 30 June 2006. The waiver does not apply if the corporate account statement indicates a mixed supply or a taxable supply where GST is not 1/11th of the price, or if there is an error on the statement. This determination operates within the framework of the A New Tax System (Goods and Services Tax) Act 1999 and does not revoke or vary any other previous determinations.

Key Provisions

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004, issued under the authority of the Commissioner of Taxation, outlines specific conditions under which corporate account holders of Cabcharge Australia Limited are exempt from the requirement to hold a tax invoice for creditable acquisitions made with their corporate card. This exemption applies to transactions starting from 1 July 2004 (section 2(1)). The determination terminates the predecessor waiver determination (No. 77) 2000 (section 2(2)), but it does not affect any other previous determinations (section 2(3)). It applies to net amounts for tax periods beginning on or after 1 July 2004 (section 2(4)), and the predecessor determination ceases to apply from the same date (section 2(5)). The waiver allows corporate account holders of Cabcharge Australia Limited to attribute input tax credits without holding a tax invoice, provided certain conditions are met. The corporate account holder must present a corporate account statement issued by Cabcharge Australia Limited that includes specific details such as the holder's name, the names of the person(s) using the account, the holder’s ABN or address, and details of each acquisition, including the date, supplier’s name or driver ID, supplier’s ABN, Branch Registration Number (if applicable), total amount paid, and the total GST amount (section 4(a)). The corporate account holder must also have an effectively regulated corporate policy for making adjustments for private or domestic expenses and supplementary documentation identifying creditable and non-creditable components of acquisitions (section 4(b) and (c)). Furthermore, Cabcharge Australia Limited must comply with conditions that ensure the provision of supply dates and, in certain circumstances, obtain additional information from the supplier (sections 5 and 6). In cases where the corporate account statement indicates a mixed supply or a taxable supply with GST not calculated at 1/11th of the price, or where there is an error on the statement, the corporate account holder must still obtain a tax invoice before attributing an input tax credit (section 8). This ensures that the GST treatment of the supply is correctly reflected in the tax period. The determination also provides definitions for key terms such as "Act," "Person(s) who uses the corporate account," "Corporate account statement," "Corporate account," "Acquirer," "Corporate Account Holder," and "Mixed supply," clarifying the scope and application of the waiver (section 9). The determination sets out specific obligations and requirements for corporate account holders and Cabcharge Australia Limited. Corporate account holders must ensure that their account statements include all required details and that they have the necessary supplementary documentation and policies in place. Cabcharge Australia Limited must ensure that the corporate account statements include the necessary information, and where required, obtain additional details from suppliers to accurately calculate GST amounts. Failure to comply with these requirements may result in the inability to attribute input tax credits correctly, potentially leading to GST reporting issues and liabilities.

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