{"id":"F2005B02399","name":"A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000","slug":"a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":32699,"registerId":"commonwealth-F2005B02399-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\n6. The following expressions are defined for the purposes of this determination:\n\ninformation means the data, material or information provided in a telephone information service;\n\ncontent provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics;\n\ntelephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information;\n\ntelephone information service provider means an entity who supplies a telephone information service where:\n\n(a) a customer calls the telephone information service provider's number to receive a telephone information service;\n\n(b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and\n\n(c) carriage of the information to the customer is via a telecommunication supply.\n\n7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1906},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination maintains its original narrow scope addressing the specific commercial arrangement between telephone service providers and content providers. The definitions provided align precisely with the targeted recipient created tax invoice class for this industry sector."},"complexity_factors":["Only 4 specific defined terms","Single industry/application focus (telephone information services)","No conditional exceptions or nested logic","Minimal cross-referencing (only general definitions reference to parent Act)"],"plain_english_summary":"This determination permits telephone information service providers (the companies operating premium phone lines or fax-back services) to issue recipient-created tax invoices (RCTIs) on behalf of content providers (the businesses supplying the information). It affects both phone operators and content providers and matters because it streamlines GST invoicing where the payer/collector (the phone company) is different from the information supplier."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat","history":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-classes-of-recipient-created-tax-invoice-determinat/documents"}}