Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination waives the tax invoice requirement for government law enforcement agencies to claim input tax credits for creditable acquisitions relating to reimbursements of expenses incurred by their employees or agents when using an assumed name where due to the nature of their work, are unable to obtain a tax invoice. This is on the proviso that the government law enforcement agencies meet the requirements at the time they lodge their GST return.
Administered by: Treasury
Registered 28 Sep 2016
Tabling HistoryDate
Tabled Senate10-Oct-2016
Tabled HR10-Oct-2016

Legislative Instrument

 

Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents

 

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

 

 

 

Deborah Jenkins

Acting Deputy Commissioner of Taxation

Dated: 13/09/2016

 

 

Name of determination

1. This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents.

 

Commencement

2. This determination commences on the day after registration.

 

Repeal of previous determination

3.  Goods and Services Tax: Waiver of Tax Invoice Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination.

 

Waiver of requirement to hold a tax invoice

4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived when a government law enforcement agency claims input tax credits for creditable acquisitions in the circumstances set out in this determination. 

 

Circumstances where the requirement for a tax invoice is waived

5.   At the time a government law enforcement agency gives its GST return for a tax period to the Commissioner, the government law enforcement agency is not required to hold a tax invoice to attribute an input tax credit for a creditable acquisition to that tax period if:  

 

(a)  it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and

 

(b)  the employee or agent was using an assumed name when he or she incurred the expense; and

 

(c)  the government law enforcement agency holds one of the following documents:

(i)    a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or

(ii)   an employee’s or agent’s statement that meets the information requirements set out in Clause 6 of this determination.

 

 

Information requirements for the employee’s or agent’s statement

 

6. The employee’s or agent’s statement must include:

 

(a) the employee’s or agent’s name and/or assumed name;

 

(b) for each expense that is reimbursed:

(i)     the date the expense was incurred by the employee or agent;

(ii)    the supplier’s name;

(iii)   a brief description of the expense;

(iv)   the total amount paid;

(v)    whether the amount included GST; and

(vi)   where the GST isn’t 1/11th of the amount paid, the amount of GST.

 

 

Definitions

7. The following expression is defined for the purposes of this determination:

government law enforcement agency means a government related entity       whose responsibilities include law enforcement services for preventing criminal behaviour.

 

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