issued
Reference: WTI 2000/5
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 10 November 2000
Signatory: Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2005B02748
Registration date: 5 October 2005


2.(i)This determination commences on the date on which it is issued.: (ii) This determination does not revoke or vary any previous determination made by the Commissioner. 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 customer of Flag Choice Hotels Limited (Flag Choice) will not be required to hold a tax invoice for a creditable acquisition purchased with a Flag Choice InnClub card in order to attribute an input tax credit on the acquisition to a tax period provided that, at the time the customer gives its GST return/Business Activity Statement ("BAS") for the tax period to the Commissioner, the customer holds an InnClub Invoice/Statement issued by Flag Choice Hotels Limited that records the acquisition and includes the following information: (i) the entity's name; (ii) the name(s) of the person(s) who uses the Flag Choice InnClub Card to purchase the creditable acquisition; (iii) the entity's Australian Business Number ('ABN') or address; (iv) each taxable supply, input taxed and non GST supply is clearly identified; (v) the total amount of Australian GST payable with respect to the taxable supplies on the statement; (vi) suppliers' Branch Registration Number (where applicable); and (vii) for each creditable acquisition the statement shows: - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. (i) the entity's name; (ii) the name(s) of the person(s) who uses the Flag Choice InnClub Card to purchase the creditable acquisition; (iii) the entity's Australian Business Number ('ABN') or address; (iv) each taxable supply, input taxed and non GST supply is clearly identified; (v) the total amount of Australian GST payable with respect to the taxable supplies on the statement; (vi) suppliers' Branch Registration Number (where applicable); and (vii) for each creditable acquisition the statement shows: - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. Definitions 5. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Customer of Flag Choice Hotels Limited is the registered entity that is the corporate holder of the Flag Choice InnClub card. Flag Choice Inn Club Card is a card that is issued to and in the name of an entity by Flag Choice Hotels Limited. InnClub Invoice/Statement is a statement of liability issued by Flag Choice to a Customer of Flag Choice Hotels Limited. Person(s) who uses the Flag Choice InnClub Card include a partnership, sole trader, director and employee of an entity. Other expressions in this Determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Customer of Flag Choice Hotels Limited is the registered entity that is the corporate holder of the Flag Choice InnClub card. Flag Choice Inn Club Card is a card that is issued to and in the name of an entity by Flag Choice Hotels Limited. InnClub Invoice/Statement is a statement of liability issued by Flag Choice to a Customer of Flag Choice Hotels Limited. Person(s) who uses the Flag Choice InnClub Card include a partnership, sole trader, director and employee of an entity. Other expressions in this Determination have the same meaning as in the Act.