Document ID: chunk:federal_register_of_legislation:F2020L01518:body:0:p1
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Legislative Instrument

Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020

I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999.

Signed by Louise Clarke
Deputy Commissioner of Taxation
Dated:  23 November 2020

1.                  Name of instrument
    This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020.

2.                  Commencement
    This determination is taken to have commenced on 11 February 2020, the day after the previous determination was registered on the Federal Register of Legislation.

3.                  Application
    This determination applies to net amounts for tax periods that start on or after 10 February 2020, being the application date in the previous determination.

4.                  Determination (Who is covered by this Determination)
    This determination applies to corporate card statement cardholders.

5.                  Definitions
    (1) The following expressions are defined for the purposes of this determination:

         Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant.

         Cardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request.

         Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity, or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes.

         Corporate card provider is:

                  (a)               any of the following entities:

                      (i)                  American Express Australia Limited;

                      (ii)                Cabcharge Australia Limited;

                      (iii)              Custom Service Leasing Pty Ltd;

                      (iv)              Diners Club Pty Limited;

                      (v)                Entities that issue MasterCard corporate cards;

                      (vi)              Entities that issue Visa corporate cards;

                      (vii)            Lufthansa AirPlus Servicekarten GmbH (Airplus International);

                      (viii)          Mining & Construction Card Company Pty Ltd;

                      (ix)              Wex Fuel Cards Australia Ltd;

                      (x)                Qantas Airways Limited;

                      (xi)              Wex Australia Pty Ltd;

                      (xii)            Mobil Oil Australia Pty Ltd; or

                  (b)               an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products.

         Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand.

         GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

         Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies.

         Supplier includes an agent through whom the supplier