A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2001 - members of OFFICEWORKS CORPORATE CARD
Reference: WTI 2001/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 21 February 2001
Signatory: Anthony Long Acting Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2005B01874
Registration date: 26 July 2005


Citation | 1. This determination may be cited as A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2001 - members of OFFICEWORKS CORPORATE CARD. | Commencement | 2.(1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend 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 member of OFFICEWORKS corporate card will not be required to hold a tax invoice for an acquisition in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement ("BAS") for the tax period to the Commissioner: (a) the member holds a corporate card statement, that is, a purchase summary docket produced by GE Capital Finance Australia ('GE Finance') that records the acquisition and includes the following details: (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and (b) the member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise. (c) The member has supplementary documentary supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition. (d) GE Finance must provide the date each supply on the statement was purchased. | (a) the member holds a corporate card statement, that is, a purchase summary docket produced by GE Capital Finance Australia ('GE Finance') that records the acquisition and includes the following details: (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and (b) the member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise. (c) The member has supplementary documentary supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition. (d) GE Finance must provide the date each supply on the statement was purchased. | (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and | • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and | Situations where a tax invoice is still required | 5. The member will still need to obtain a tax invoice before attributing input tax credits to be a tax period for a supply on the corporate card statement where : (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the corporate card statement in relation to the supply. However, the member will not be required to obtain a tax invoice if the purchase summary docket from GE Finance clearly identify a taxable supply by the use an asterix or some other notation. | (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the corporate card statement in relation to the supply. | However, the member will not be required to obtain a tax invoice if the purchase summary docket from GE Finance clearly identify a taxable supply by the use an asterix or some other notation. | Definitions | 6.(1) The following expression is defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999. | The Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this determination have the same meaning as in the Act.