A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2001 - members of Custom Service Leasing Limited

Administered by Department of the Treasury

Legislation au F2006B11648 Not in force Legislative Instrument

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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. 5) 2001 - members of CUSTOM SERVICE LEASING LIMITED. 

 

Commencement

2.                   This determination commences on the 1 August 2001.

 

Circumstance 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 Custom Service Leasing Limited will not be required to hold a tax invoice for a creditable acquisition purchased with the FLEET 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 CUSTOM FLEET FINANCIAL STATEMENT produced by Custom Service Leasing Limited that includes the following details:

(i)                  The Member's name;

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

(iii)             The Member's Australian Business Number ('ABN') or address; and

(iv)              For each acquisition for which the Member may claim an input tax credit, the Custom Fleet Financial 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;

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

(c)   The Member has supplementary documentation supporting each acquisition on the Custom Fleet Financial Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition;

(d)   Custom Service Leasing Limited meets the conditions set out in paragraphs 5 and 6 below.

5.                   Custom Service Leasing Limited must provide the date that each supply on the statement was purchased.

6.                   Where all the information on the statement is not provided by the merchant to Custom Service Leasing Limited, the latter may, until 30 June 2004, calculate the amount of GST on the supply, provided Custom Service Leasing Limited:

(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 (ie. 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 1/11 of the price for all the taxable supplies the merchant provides; and

(v)                the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified -

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

(b)   retains the signed statement for at least 5 years after the merchant ceases their association with Custom Service Leasing Limited;

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

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

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

(f)    where Custom Service Leasing Limited has obtained information that the merchant is not registered, or ceases to be registered for GST, Custom Service Leasing Limited must not calculate an amount of GST for supplies from that merchant.  Instead, Custom Service Leasing 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

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 Custom Fleet Financial Statement where:

(a)   the Custom Fleet Financial Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or

(b)   where there is an error on the Custom Fleet Financial 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.

The person(s) who uses the Fleet Card  includes a partner, sole trader, director or employee of an entity.

Custom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients.

Fleet Card is a corporate 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 Fleet Card.

Mixed supply is a supply of one 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 29th day of August 2001.

 

 

 

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 to implement a uniform goods and services tax (GST) across Australia, replacing a variety of indirect taxes previously imposed by state and territory governments. This Act was introduced to address the need for a more streamlined and efficient taxation system that could be uniformly applied across the country. The Act was passed by the Parliament of Australia with the policy objective of simplifying the tax system, reducing compliance costs, and ensuring a fairer distribution of tax burdens. The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2001, made under the Act, provides specific circumstances under which the requirement for a tax invoice does not apply. This determination was introduced to address administrative burdens for businesses, particularly those using fleet cards for business-related purchases, by allowing reliance on alternative documentation such as the Custom Fleet Financial Statement, provided certain conditions are met.

Scope and Application

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2001 pertains to members of Custom Service Leasing Limited, specifically those who are registered entities holding a Fleet Card issued by Custom Service Leasing Limited for the purpose of purchasing goods and services for commercial use. This determination, which came into effect on 1 August 2001, waives the requirement for a tax invoice under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999, provided certain conditions are met. These conditions include the member holding a Custom Fleet Financial Statement that details all relevant information about the creditable acquisition, including the date, supplier's name and ABN, and the amount of GST paid. Furthermore, the member must have a corporate policy in place to regulate adjustments for private or domestic expenditures and provide supplementary documentation for any acquisitions with private or domestic components. Custom Service Leasing Limited must also comply with specific conditions, such as providing accurate purchase dates for supplies and obtaining signed statements from merchants to verify the nature of the supplies. This determination extends to Commonwealth level and applies only to the entities and individuals specified within its terms, with clear exclusions and conditions where a tax invoice remains necessary.

Key Provisions

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2001, which applies to members of Custom Service Leasing Limited, provides specific circumstances under which the requirement for a tax invoice is waived for creditable acquisitions purchased with a Fleet Card (sections 3 and 4). This waiver applies if, at the time of submitting the GST return or Business Activity Statement (BAS) to the Commissioner, the member holds a Custom Fleet Financial Statement produced by Custom Service Leasing Limited that includes essential details such as the member's name, the name of the person using the Fleet Card, the member's Australian Business Number (ABN) or address, and comprehensive information about each acquisition, including the date, supplier's details, GST paid, and total amount paid (section 4(a)). Additionally, the member must have a corporate policy for adjusting expenditures on the Fleet Card for private or domestic nature expenses and supplementary documentation supporting each acquisition with a private or domestic component, clearly identifying the creditable and non-creditable components (section 4(b) and (c)). Custom Service Leasing Limited must also meet certain conditions, including providing the date each supply was purchased and obtaining signed statements from merchants if necessary (sections 5 and 6). This determination imposes specific obligations on the parties it governs. Members of Custom Service Leasing Limited must ensure they hold a Custom Fleet Financial Statement that includes all required details for each acquisition, maintain supplementary documentation for private or domestic acquisitions, and have a corporate policy for adjusting Fleet Card expenditures (section 4). They must also submit this information with their GST return or BAS to the Commissioner (section 4(a)). Custom Service Leasing Limited is required to provide accurate dates of purchase for each supply, obtain signed statements from merchants if necessary, and ensure compliance with the conditions outlined in the determination (sections 5 and 6). These obligations ensure that members can claim input tax credits without holding a tax invoice while maintaining proper documentation and compliance with GST regulations. Failure to comply with the requirements of this determination can result in various consequences. If a member does not hold a Custom Fleet Financial Statement with the required details or does not have supplementary documentation for private or domestic acquisitions, they may be required to obtain a tax invoice before attributing input tax credits to a tax period (section 7). Custom Service Leasing Limited must ensure all conditions are met, including obtaining signed statements from merchants and accurately identifying supplies that may be mixed, GST-free, or input taxed. Non-compliance by Custom Service Leasing Limited or its members could lead to the necessity of obtaining tax invoices and potential penalties for incorrect claims of input tax credits. The determination does not specify exact penalties but implies that failure to adhere to the outlined requirements could lead to administrative or financial repercussions under the A New Tax System (Goods and Services Tax) Act 1999.

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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.