A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000 - Corporate account holder of Cabcharge Australia Limited

Administered by Department of the Treasury

Legislation au F2006B11577 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. 77) 2000 - corporate account holder of CABCHARGE AUSTRALIA LIMITED.

Commencement

2. This determination commences on 22 August 2000.

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;

(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

(v) the total amount of GST paid for the acquisition or acquisitions of taxi travel.

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 2004, 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 in $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, 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 22nd day of August 2000.

 

 

 

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. 77) 2000 is a legislative instrument enacted by the Commonwealth of Australia under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999. This determination was introduced to address the need for streamlined tax compliance processes for corporate account holders of Cabcharge Australia Limited, allowing them to attribute input tax credits without the necessity of holding a tax invoice for each creditable acquisition. The enactment body responsible for this legislation is the Parliament of Australia. The policy objective behind this determination is to facilitate easier tax compliance for corporate entities by providing an alternative to the traditional tax invoice requirement under certain specified conditions. This determination stipulates that corporate account holders of Cabcharge Australia Limited will not need a tax invoice to attribute an input tax credit on a creditable acquisition to a tax period, provided they submit a corporate account statement produced by Cabcharge Australia Limited at the time of their GST return or Business Activity Statement (BAS) to the Commissioner. The corporate account statement must include specific details such as the corporate account holder's name, the names of individuals using the account, the account holder's Australian Business Number (ABN) or address, the date and details of each acquisition, the supplier's details, and the total amount paid. Additionally, the corporate account holder must have an effectively regulated corporate policy for making adjustments for private or domestic expenditures and supplementary documentation for acquisitions with a private or domestic component. Cabcharge Australia Limited must also meet certain conditions, such as providing the date each supply was purchased and obtaining specific information from merchants if all required details are not provided on the statement.

Scope and Application

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000 applies to corporate account holders of Cabcharge Australia Limited, a company that facilitates taxi payments. The determination modifies the requirement for these corporate account holders to hold a tax invoice for creditable acquisitions made with the corporate card to attribute an input tax credit on the acquisition to a tax period. Instead, a corporate account statement produced by Cabcharge Australia Limited, meeting specified criteria, can be used in lieu of a tax invoice. This waiver is contingent upon several conditions, including the corporate account holder having a regulated policy for private or domestic expenditures and supplementary documentation that separates the creditable and non-creditable components of acquisitions. Additionally, Cabcharge Australia Limited must adhere to certain conditions, such as providing the date each supply was purchased and ensuring all necessary information is included on the corporate account statement. This determination extends the application of the A New Tax System (Goods and Services Tax) Act 1999 by providing an alternative to the tax invoice requirement under specific circumstances, while also setting out situations where a tax invoice remains necessary.

Key Provisions

The A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000, issued under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999, outlines specific circumstances where corporate account holders of Cabcharge Australia Limited can attribute an input tax credit without holding a tax invoice. This waiver applies if the corporate account holder holds a corporate account statement produced by Cabcharge Australia Limited, which includes necessary details such as the account holder’s name, the person who made the purchase, the account holder’s ABN or address, and specific details of each creditable acquisition. Additionally, the corporate account holder must have an effectively regulated corporate policy for adjusting private or domestic expenditure and supplementary documentation supporting each acquisition with a private or domestic component. The corporate account holder must ensure that the statement includes the date of purchase, the supplier's name or driver ID, the supplier's ABN, the supplier's Branch Registration Number (where applicable), and the total amount paid for each acquisition. Cabcharge Australia Limited, in turn, must meet certain conditions, such as providing the date of each supply on the statement and ensuring that all required information is provided by the merchant. If not, Cabcharge Australia Limited may obtain the necessary information directly from the merchant, provided that they comply with certain requirements such as obtaining a signed statement from the merchant and retaining it for at least five years. Furthermore, the determination specifies circumstances where a tax invoice is still required. This includes situations 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. Cabcharge Australia Limited is also mandated to clearly identify supplies that may be GST-free, input taxed, or where GST may not be 1/11th of the price, and to advise the entity to obtain a tax invoice before attributing an input tax credit. The determination sets out clear obligations and requirements for both the corporate account holders and Cabcharge Australia Limited. Corporate account holders must ensure that their statements are accurate and that they have supplementary documentation for private or domestic acquisitions. Cabcharge Australia Limited must provide the necessary details on the corporate account statements and ensure that the information is accurate and complete. Failure to comply with these obligations can lead to significant consequences. For instance, if Cabcharge Australia Limited fails to establish that a merchant has an ABN, they must not calculate an amount of GST for supplies from that merchant and instead state that the amount of GST included in the price of the supply is $nil. Non-compliance with these requirements could result in financial penalties or other civil consequences as stipulated under the A New Tax System (Goods and Services Tax) Act 1999.

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