Document ID: chunk:federal_register_of_legislation:F2020L00046:body:0:p4
Version: federal_register_of_legislation:F2020L00046
Segment Type: other
Provision Reference: 
Character Range: 9671–13409

to be paid, and

                  (iii)              the total price to be paid.

    10.              Cardholder-data method - information supplier or cardholder must provide to data matching provider

    The supplier or the qualifying cardholder must provide the data matching provider with:

             (a)               the ABN of the supplier, and

             (b)               the Branch Registration Number of the supplier (where applicable).

    11.              Cardholder-data method - qualifying cardholder and purchase order information requirements

    Purchase order information requirements

    (1) For each acquisition initiated via the electronic purchasing system, the qualifying cardholder must provide a purchase order to the supplier that contains the following information:

             (a)               full or partial Visa Purchasing Card number

             (b)               date of the purchase order

             (c)                the identity of the supplier

             (d)               the ABN of the supplier

             (e)               the Branch Registration Number of the supplier (if applicable)

             (f)                 the identity or the ABN of the recipient

             (g)               a brief description of each thing supplied

             (h)               for each description, the quantity of the goods or the extent of the services supplied

             (i)                  the price of the supply, and

             (j)                  the amount of GST payable.

    Qualifying cardholder requirements

    (2) A qualifying cardholder must also satisfy the following requirements:

             (a)               the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider:

                  (i)                  the date of the purchase order

                  (ii)                the purchasing card number of the qualifying cardholder

                  (iii)              the identity or the ABN of the supplier

                  (iv)              a brief description of each thing supplied

                  (v)                the price of the supply, and

                  (vi)              the amount of GST payable.

             (b)               the qualifying cardholder must reasonably comply with its obligations under the taxation laws, and

             (c)                the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms:

                  (i)                  the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider

                  (ii)                the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file

                  (iii)              the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST, and

                  (iv)              if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction.

    12.              Data matching provider requirements for matched data files

    (1) Where the data matching provider has reason to consider any information