A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 
Reference: WTI 2013/3
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 19 March 2013
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2013L00540
Registration date: 22 March 2013

[1] A recipient for this purpose must come within one of the classes where the Commissioner has determined that the recipient can issue a tax invoice. See Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices.

1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient [1] that: (a) makes a creditable acquisition through an electronic purchasing system; and (b) issues a document referred to in clause 4(a) for that creditable acquisition, is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. (a) makes a creditable acquisition through an electronic purchasing system; and (b) issues a document referred to in clause 4(a) for that creditable acquisition, is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient must hold: (a) a summary document of taxable supplies that has been produced by the electronic purchasing system; and (b) another document, referred to in the summary document; and reading the documents together the information in paragraph 29-70(1)(c) of the GST Act must be able to be clearly ascertained. (a) a summary document of taxable supplies that has been produced by the electronic purchasing system; and (b) another document, referred to in the summary document; and reading the documents together the information in paragraph 29-70(1)(c) of the GST Act must be able to be clearly ascertained. | 5. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.