Federal Register of Legislation - Australian Government

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Determinations/Taxation as amended, taking into account amendments up to Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007
Administered by: Treasury
Registered 19 Jul 2007
Start Date 21 Jun 2007
End Date 30 Jun 2009
Date of repeal 02 Mar 2016
Repealed by Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services

A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000

 

as amended

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

This compilation was prepared on 29 June 2007
taking into account amendments up to
Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007

Prepared by the Goods and Services Tax Centre of Expertise,
Australian Taxation Office

 


Citation (see Note 1)

1.                  This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000. 

 

Commencement (see Note 1)

2.                  (a) This determination commences on 18th September 2000.

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

 

Application of determination

3.                  This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient.

 

Classes of Tax Invoices that may be issued by the recipient of a taxable supply

4.                  A tax invoice that belongs to a class of tax invoices for a taxable supply of labour services may be issued by an entity that is the recipient of that taxable supply where the recipient:

(i)                 establishes the value of those services after the supply is made using a calculation process; and

                        (ii)        satisfies the requirements set out in Clause 5.

 

Requirements that must be satisfied by a recipient of a taxable supply

5.         A recipient must satisfy the following requirements:

            (a)       the recipient must be registered for GST when the invoice is                             issued;

            (b)       the recipient must set out in the tax invoice the ABN of the                                  supplier;

(c)               the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy;

(d)       the recipient must issue the original or a copy of an adjustment             note to the supplier within 28 days of the adjustment and must             retain the original or the copy;

 

(e)               the recipient must reasonably comply with its obligations under the taxation laws;

(f)                 the recipient must issue the tax invoice pursuant to a written agreement that the recipient has with the supplier which specifies the supplies to which it relates and contains the following terms:

(i)                 the recipient may issue tax invoices in respect of the specified supplies;

(ii)               the supplier will not issue tax invoices in respect of those supplies;

(iii)             the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered;

(iv)              the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered;

(g)               the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination;

(h)               if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices.  This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient.

 

Definitions

6.         The following expressions are defined for the purposes of this determination:

calculation process is limited to the following:

base data     x     appropriate rate

where:

base data is the information provided by the supplier that evidences the quantity of the supply, and includes but is not limited to:

·        completion of time sheets;

·        listing of consultations conducted;

·        completion of job dockets (however described);

·        listing of sales achieved (whether by type and/or volume);

·        bookings obtained;   or

·        providing the goods to the recipient where the labour services involves the collection or delivery of goods;

appropriate rate means the rate as determined by the recipient (whether or not in consultation with the supplier) that takes into account information not readily available to the supplier when the supply is made.  This includes but is not limited to:

·        sales rebates;

·        third party rebates (for example, from a health fund);

·        volume discounts;

·        confidential contractual information;  or

·        where the labour services involves the delivery of goods, quantity or quality checks of those goods;

labour services includes any incidental supply of goods (whether or not to the recipient) where those goods are necessarily supplied as a result of those services.

 

7.         Other expressions in this determination have the same meaning as in             the A New Tax System (Goods and Services Tax) Act 1999.


Notes to the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000

Note 1

The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below.

Table of Instruments

Title

Date of FRLI registration

Date of
commencement

 

A New Tax System (Goods and Services Tax) 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000

see F2006B00343

18 September 2000

 

Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007

22 May 2007

(see F2007L01466)

21 June 2007

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Clause 5................................

am. (F2007L01466)