Document ID: chunk:federal_register_of_legislation:F2020L00046:body:0:p1
Version: federal_register_of_legislation:F2020L00046
Segment Type: other
Provision Reference: 
Character Range: 0–3686

Legislative Instrument

Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2020

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

Louise Clarke
Deputy Commissioner of Taxation
Dated: 2/12/2019

      1. Name of determination

    This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2020.

    2.                  Commencement

    This determination commences on the day after it is registered on the Federal Register of Legislation.

    3.                  Repeal of previous determination

    This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2018 (F2018L01354) registered on 27 September 2018.

    4.                  Definitions

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

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

         Data matching provider means:

                  (a)               Visa International, or

                  (b)               a Visa Purchasing Card provider, or

                  (c)                an entity authorised by Visa International and/or a Visa Purchasing Card provider, or

                  (d)               any of the entities in paragraphs (a), (b), and (c) working in combination.

         Electronic purchasing system is a computer based system that:

                  (a)               allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier

                  (b)               records information in relation to acquisitions made by the cardholder, and

                  (c)                ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner.

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

         Matched data file is a file that is produced and issued by the data matching provider that meets the following requirements:

                  (a)               the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International, and

                  (b)               the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields:

                      (i)                  the supplier's name or identification number

                      (ii)                the purchasing card number

                      (iii)              the price, and

                      (iv)              the date.

         Qualifying cardholder is a cardholder that satisfies paragraph (a) or (b), or paragraphs (c) and (d):

                  (a)               the cardholder is a government related entity, or

                  (b)               in respect of the cardholder, either:

                      (i)                  a determination under section 27-15 of the GST Act is in effect, or

                      (ii)                a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188‑15(1)(a), 188-15(2)(b), 188‑20(1)(a) or 188‑20(2)(b) of the GST