Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No. 1) 2014

Administered by Department of the Treasury

Legislation au F2014L01661 Not in force Legislative Instrument

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Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014

 

Explanatory Statement

 

General Outline of Instrument

1. This determination is made under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act).

2. The determination amends the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 (F2012L02204).

3. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

 

Date of effect

4. The determination commences on 1 January 2015.

 

5. The determination does not apply retrospectively.
 

What this instrument is about?

6. The determination amends Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 ( F2012L02204) to take into account the closure of General Practice Education and Training Limited (GPET) on 31 December 2014 and their functions being assumed by the Department of Health (DoH) on 1 January 2015.  

7.  F2012L02204 allows training providers to issue recipient created tax invoices (RCTIs) for supplies if they are provided as part a general practice training program that is managed and funded by GPET. This determination amends F2012L02204 so that these training providers can continue to issue RCTIs in the same circumstances after the closure of GPET.

8. The determination also makes minor amendments to the wording in clause 6 to ensure that the complete expression ‘registered for GST’ is used in place of the abbreviated expression ‘registered’ where appropriate.

 

What is the effect of this instrument?

9. The determination allows training providers to continue to issue RCTIs following the closure of GPET and their functions being assumed by DoH, provided they satisfy the requirements of  F2012L02204 (as amended).

10. The minor amendments to clause 6 are being made to improve readability and to avoid possible confusion, and they do not give rise to a different outcome. 

11. Compliance cost impact will be nil or minimal for both implementation and ongoing compliance costs.

 

Background

12.  F2012L02204 outlines the circumstances in which a training provider may issue RCTIs for supplies they acquired as part of organising or delivering a general practice training program for medical practitioners, medical students, medical graduates and other persons referred to in clause 4(a) of the determination. A fundamental condition is that the general practice training program is managed and funded by GPET. The determination came into effect on 22 November 2012.

13. It was announced in the Commonwealth Budget on 13 May 2014, that GPET would close and that its functions would transition to the DoH.

14. On 8 September 2014, GPET, on behalf of the training providers, requested that the Commissioner amend F2012L02204 to ensure that training providers can continue to issue RCTIs when the DoH takes over the administration of the general practice training programs. GPET confirmed that the delivery of the general practice training programs will remain consistent under the DoH.

 

Consultation

15. Section 18 of the Legislative Instruments Act 2003 specifically provides for circumstances where consultation may not be necessary or appropriate. One of those circumstances is where the instrument is considered minor or machinery in nature, and does not substantially change the law. Although this determination is considered minor or machinery in nature, and does not substantially change the law, consultation has been undertaken with GPET in relation to the changes.

 

James O’Halloran

Deputy Commissioner of Taxation

 

Dated: 4 December 2014 ____________________________________________________________________

 

Legislative references:

 

A New Tax System (Goods and Services Tax) Act 1999

Legislative Instruments Act 2003


Statement of Compatibility with Human Rights

 

This Statement is prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014

 

This determination is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Legislative Instrument

 

This determination amends Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 (F2012L02204) to allow training providers who organise or deliver general practice training programs managed and funded by General Practice Education Training Limited (GPET), to continue to issue recipient created tax invoices following the closure of GPET on 31 December 2014 and their functions being assumed by the Commonwealth Department of Health from 1 January 2015.

This determination also makes minor amendments to the wording in clause 6 to ensure that the complete expression ‘registered for GST’ is used in place of the abbreviated expression ‘registered’ where appropriate.

 

Human rights implications

 

On an assessment of the compatibility of this determination with the seven core international human rights treaties to which Australia is a party, it has been determined that this determination does not engage any of the applicable rights or freedoms because the instrument is minor or machinery in nature.

 

Conclusion

 

This determination is compatible with human rights as it does not raise any human rights issues.

 

 

 

James O’Halloran

Deputy Commissioner of Taxation

 

 

Overview

The Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014 was enacted to address the transition of functions from General Practice Education and Training Limited (GPET) to the Commonwealth Department of Health (DoH). This legislative instrument, made under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999, amends the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 to ensure that training providers can continue to issue recipient created tax invoices (RCTIs) for supplies made as part of general practice training programs. The closure of GPET on 31 December 2014 necessitated these amendments to maintain the continuity of RCTIs, while minor changes were also made to the wording in clause 6 to improve clarity and avoid potential confusion. This determination, which is a legislative instrument under the Legislative Instruments Act 2003, is not retrospective and commenced on 1 January 2015.

Scope and Application

The Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014 amends the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 to address the closure of General Practice Education and Training Limited (GPET) and the subsequent assumption of its functions by the Department of Health. The determination applies to training providers who organise or deliver general practice training programs previously managed and funded by GPET, allowing them to continue issuing recipient created tax invoices (RCTIs) after GPET’s closure on 31 December 2014. The amendment ensures that the training providers can maintain the same practices in issuing RCTIs following the transition of GPET’s functions to the Department of Health from 1 January 2015. Additionally, the determination includes minor textual amendments to clarify the expression ‘registered for GST’ in clause 6, aiming to improve readability and avoid confusion without altering the substantive legal outcomes. The changes are not retrospective and do not impose significant compliance costs, as they are considered minor and machinery in nature.

Key Provisions

This legislative instrument, the Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014 (F2014L01661), amends the existing Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 (F2012L02204) to address the closure of General Practice Education and Training Limited (GPET) and the transfer of its functions to the Department of Health (DoH) effective 1 January 2015. The primary change is allowing training providers to continue issuing recipient created tax invoices (RCTIs) for supplies provided as part of general practice training programs, under the same conditions as before the closure of GPET (section 7). The determination also includes minor textual adjustments in clause 6 to ensure consistency in the use of the term ‘registered for GST’ (section 8). This legislative instrument ensures continuity in tax invoice issuance for training providers despite the change in management of the training programs. The obligations imposed by this determination on the relevant parties include maintaining the criteria outlined in F2012L02204 for issuing RCTIs, which entails that the training providers must be involved in delivering general practice training programs managed and funded by GPET or the DoH. This requirement ensures that the training providers adhere to the specified conditions to continue issuing RCTIs, maintaining the integrity of the tax system and compliance with GST regulations. There are no explicit offences, penalties, or consequences for breach mentioned within the text of the determination itself. However, by failing to comply with the conditions for issuing RCTIs as stipulated in F2012L02204, training providers may face general GST compliance issues, which could lead to civil or criminal penalties under the A New Tax System (Goods and Services Tax) Act 1999. The penalties for non-compliance with GST laws can include fines and imprisonment, depending on the nature and severity of the breach. For instance, under the GST Act, providing a false or misleading document, which could include an improperly issued RCTI, can result in fines of up to $22,200 for individuals and $111,000 for corporations, along with potential imprisonment terms.

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