Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010
Reference: WTI 2010/1
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 4 November 2010
Signatory: Shane Reardon Deputy Commissioner of Taxation
Registration number: F2010L02954
Registration date: 9 November 2010


1. Name of Determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010. | 2. Commencement: This determination is taken to have commenced on 1 July 2010. | 3. Purpose: Schedule 1 amends the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 (F2008L03348) registered on 3 September 2008. | 4. Schedule 1 Amendments: Clause 4 Definitions Qualifying cardholder Subclause (c)(ii) Omit the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or Substitute the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or Subclause (c)(iii) Omit the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and Substitute the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or Substitute is a participant in the same GST joint venture as a cardholder; or Qualifying cardholder Subclause (c)(ii) Omit the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or Substitute the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or Subclause (c)(iii) Omit the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and Substitute the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or Substitute is a participant in the same GST joint venture as a cardholder; or