{"id":"F2023L00785","name":"A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441944,"registerId":"F2023L00785-fast-fetch-1775957097444","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax):\n\nRecipient Created Tax Invoice Determination 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  23 May 2023\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\n5 Schedules\n\n6 Recipients that may issue an RCTI\n\n7 Requirements to issue an RCTI\n\n8 Requirements for a written agreement\n\n9 Requirements for a written agreement embedded in an RCTI\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 23) 2016 for Administrators of a Superannuation Scheme\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 22) 2016 for Product Suppliers to Service Station Franchisees\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 21) 2016 for Vehicle Dealers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 20) 2016 for Labour Services relating to Primary Production Activities\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 19) 2016 for Vending Machine Operators\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 18) 2016 for Friendly Societies\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 17) 2016 for Publishers\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 16) 2016 on Licences for Copyright Material\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 15) 2016 for Prize Winning Events\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 14) 2016 for Selling Agent Services\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 12) 2016 for Construction Work\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 11) 2016 on Referrals\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 09) 2016 on Loyalty Program Participation\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 08) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 14) 2015\n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument On the day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 29-70(3) of the GST Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in the GST Act, including the following:\n\n(a) government entity;\n\n(b) government related entity;\n\n(c) GST group;\n\n(d) GST joint venture;\n\n(e) GST turnover;\n\n(f) joint venture operator;\n\n(g) recipient created tax invoice;\n\n(h) taxable supply;\n\n(i) tax period turnover threshold;\n\n(j) value.\n\n  In this instrument:\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nbusiness entity means an entity that carries on an enterprise and is registered for goods and services tax (GST).\n\nlarge business entity means a business entity that:\n\n (a) meets the large business entity turnover condition;\n\n (b) is a member of a GST group that includes a member that meets the large business entity turnover condition;\n\n (c) satisfies the membership requirements of a GST group, where the GST group includes a member that meets the large business entity turnover condition;\n\n (d) would satisfy the membership requirements of a proposed GST group, where the proposed GST group would include a member that meets the large business entity turnover condition; or\n\n (e) is a joint venture operator of a GST joint venture, where either the joint venture operator or a participant of the GST joint venture meets the large business entity turnover condition.\n\nlarge business entity turnover condition is that an entity’s GST turnover, disregarding the operation of paragraphs 188-15(1)(a), 188‑15(2)(b), 188-20(1)(a) and 188‑20(2)(b) of the GST Act, is at or above the tax period turnover threshold.\n\nRCTI means a recipient created tax invoice.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Recipients that may issue an RCTI\n\n (1) A government related entity or a large business entity that is the recipient of a taxable supply may issue an RCTI for the supply if:\n\n  (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; and\n\n (b) the recipient satisfies the requirements in section 7.\n\n (2) A business entity that is the recipient of a taxable supply may issue an RCTI for the supply if:\n\n (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued;\n\n (b) the recipient determines the value of the taxable supply acquired from the supplier; and\n\n (c) the recipient satisfies the requirements in section 7.\n\n7  Requirements that must be met to issue an RCTI\n\n (1) To issue an RCTI, the recipient of a taxable supply must:\n\n (a) issue a document that complies with the requirements of:\n\n (i) paragraphs 29-70(1)(b), (c) and (d) of the GST Act; or\n\n (ii) paragraphs 29-75(1)(b), (c) and (d) of the GST Act, for recipient created adjustment notes;\n\n (b) issue the RCTI (either as an original or a copy) to the supplier within 28 days from when:\n\n (i) the taxable supply is made by the supplier; or\n\n (ii) the value of the taxable supply is determined by the recipient, where the recipient determines the value of the taxable supply after the supply is made;\n\n (c) retain the original RCTI or a copy of it for five years;\n\n (d) have a written agreement:\n\n (i) with the supplier that meets the requirements in section 8; or\n\n (ii) embedded in the RCTI that meets the requirements in section 9;\n\n (e) for a taxable supply covered by an agreement embedded in an RCTI, have not received notice from a supplier within 21 days of issuing an RCTI that the supplier does not accept the proposed written agreement embedded in the RCTI;\n\n (f) not issue a document that would otherwise be an RCTI on or after the date when either the recipient or the supplier has failed to comply with any of the requirements of this instrument; and\n\n (g) reasonably comply with its obligations under taxation laws.\n\n8  Requirements for a written agreement\n\n (1) A written agreement between a recipient and a supplier must:\n\n (a) specify the taxable supplies to which it relates;\n\n (b) be current when an RCTI is issued;\n\n (c) contain acknowledgments from the supplier and the recipient that each is registered for GST when it enters into the agreement; and\n\n (d) include conditions that:\n\n (i) the recipient can issue RCTIs in respect of the supplies;\n\n (ii) the supplier will not issue tax invoices in respect of the supplies;\n\n (iii) the supplier will notify the recipient if it ceases to be registered for GST; and\n\n (iv) the recipient will notify the supplier if it ceases to be registered for GST.\n\n9  Requirements for a written agreement embedded in an RCTI\n\n (1) A written agreement between a recipient and a supplier that is embedded in an RCTI must declare that:\n\n (a) it applies to supplies to which the RCTI relates;\n\n (b) the recipient will issue RCTIs in respect of the supplies;\n\n (c) the supplier will not issue tax invoices in respect of the supplies;\n\n (d) the supplier and the recipient are registered for GST and will notify the other party if they cease to be registered for GST;\n\n (e) the supplier will notify the recipient within 21 days of receiving the RCTI if the supplier does not accept the proposed written agreement; and\n\n (f) acceptance of the RCTI constitutes acceptance of the terms of the written agreement, and both parties to the supply agree that they are parties to an RCTI agreement.\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material\n\n1  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs\n\n2  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry\n\n3  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators\n\n4  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs\n\n5  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members\n\n6  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators\n\n7  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators\n\n8  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities\n\n9  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies\n\n10  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers\n\n11  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers\n\n12  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers\n\n13  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators\n\n14  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives\n\n15  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants\n\n16  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers\n\n17  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance\n\n18  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data\n\n19  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors\n\n20  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation\n\n21  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 23) 2016 for Administrators of a Superannuation Scheme\n\n22  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 22) 2016 for Product Suppliers to Service Station Franchisees\n\n23  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 21) 2016 for Vehicle Dealers\n\n24  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 20) 2016 for Labour Services relating to Primary Production Activities\n\n25  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 19) 2016 for Vending Machine Operators\n\n26  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 18) 2016 for Friendly Societies\n\n27  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 17) 2016 for Publishers\n\n28  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 16) 2016 on Licences for Copyright Material\n\n29  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 15) 2016 for Prize Winning Events\n\n30  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 14) 2016 for Selling Agent Services\n\n31  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd\n\n32  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 12) 2016 for Construction Work\n\n33  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 11) 2016 on Referrals\n\n34  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services\n\n35  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 09) 2016 on Loyalty Program Participation\n\n36  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Recipient Created Tax Invoice Determination (No. 08) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia\n\n37  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015\n\n38  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015\n\n39  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015\n\n40  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015\n\n41  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015\n\n42  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015\n\n43  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015\n\n44  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015\n\n45  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015\n\n46  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015\n\n47  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015\n\n48  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015\n\n49  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 14) 2015\n\n50  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The original intent of RCTI determinations was to provide narrow, industry-specific exceptions for particular sectors where invoicing practices made supplier-issued invoices impractical. This instrument represents a significant expansion in scope — consolidating 50 separate industry-specific determinations into a single, broader framework. Rather than requiring sector-by-sector approval, it creates general categories (government related entities, large business entities, and businesses determining their own supply value) that cover a much wider range of transactions and industries. This shifts from a prescriptive, industry-based approach to a principles-based approach with broader application."},"complexity_factors":["Multiple defined terms including nested definitions ('large business entity' depends on 'large business entity turnover condition' which references GST Act provisions)","Cross-references to external legislation (GST Act, specifically sections 29-70, 29-75, and 188-15/188-20)","Conditional logic with multiple pathways (standalone agreement vs. embedded agreement in sections 8 and 9)","Time-bound obligations (28-day issuance window, 21-day objection period for embedded agreements, 5-year retention)","50 repeals of prior instruments consolidated into Schedule 1, creating historical dependency","Dual eligibility tracks in section 6 (government/large business vs. other business entities with different conditions)"],"plain_english_summary":"This instrument lets certain business recipients create recipient-created tax invoices (RCTIs) instead of waiting for suppliers. It applies to government-related and large businesses for any taxable supply, and to other GST-registered businesses when the recipient determines the supply’s value. Key conditions include GST registration, a written agreement, issuing the RCTI within 28 days, and retaining copies for five years. It repeals 50 industry-specific determinations and consolidates them into a single framework to reduce red tape while keeping compliance safeguards."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument consolidates and replaces a large number of prior, sector-specific RCTI determinations listed in Schedule 1 by establishing a single, general framework for who may issue RCTIs and under what conditions (see sections 6–9 and Schedule 1). Stakeholders covered by earlier determinations must now comply with the unified eligibility, timing, agreement and record-keeping rules set out in this instrument."},"complexity_factors":["Extensive cross-references to the GST Act for defined terms and turnover thresholds (see Definitions and note in section 4).","Differentiated eligibility rules: government related entities and large business entities (s 6(1)) versus other business entities that may determine supply value (s 6(2)(b)).","Multiple procedural timing requirements: RCTI issued within 28 days of supply or valuation (s 7(b)); supplier can object to an embedded agreement within 21 days (s 7(e), s 9(e)).","Record-keeping and evidentiary obligations: retain original or copy for five years (s 7(c)).","Two alternative agreement routes with separate content rules: standalone written agreement (s 8) or agreement embedded in the RCTI (s 9), each with specific required acknowledgements and notifications.","Operational prohibition that halts RCTI issuance if either party fails to comply with the instrument’s requirements (s 7(f)).","A broadly phrased compliance standard—'reasonably comply with its obligations under taxation laws'—introducing interpretive discretion (s 7(g)).","Large-scale consolidation and repeal of many prior, sector-specific determinations in Schedule 1, requiring stakeholders to map prior arrangements to the new framework."],"plain_english_summary":"This instrument sets the rules for when a recipient (Government-related entities, large business entities, or other business entities in some cases) may issue a recipient-created tax invoice (RCTI) instead of the supplier. It prescribes GST registration, timing (issue within 28 days), written-agreement and record-keeping (5 years) requirements, and a 21-day supplier objection window for agreements embedded in an RCTI. It also repeals a long list of prior sector-specific RCTI determinations. It matters because it shifts invoice-issuing and valuation duties and creates specific administrative and compliance obligations for recipients and suppliers."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023","history":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-recipient-created-tax-invoice-determination-2023/documents"}}