Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 - Government Undercover Agents
Reference: WTI 2016/40
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 13 September 2016
Signatory: Deborah Jenkins Acting Deputy Commissioner of Taxation
Registration number: F2016L01527
Registration date: 28 September 2016

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

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Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination.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. (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. (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. (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. (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.