{"id":"F2006B11629","name":"A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2001 - Corporate Purchasing Account Holder of American Express International Inc.","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57600,"registerId":"commonwealth-F2006B11629-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where an adjustment note is s","sectionType":"division","heading":"Situations where an adjustment note is still required","content":"### Situations where an adjustment note is still required\n\n7. The Corporate Purchasing Account Holder will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Purchasing Account Statement where:\n\n(a) the Corporate Purchasing Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or\n\n(b) where there is an error on the Corporate Purchasing Account Statement in relation to the adjustment.\n\nDefinitions\n\n8. The following expressions are defined for the purposes of this determination:\n\nthe Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nThe person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity.\n\nCorporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients.\n\nCorporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes.\n\nCorporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc.\n\nMixed supply is a supply of one or more taxable supplies and any one of the following supplies:\n\n-   a supply that is GST-free or input taxed;\n-   a supply that was made before 1 July 2000.\n\nOther expressions in this determination have the same meaning as in the Act.\n\nDated this 6th day of December 2001.\n\nSigned by Anthony Long\n\nAssistant Commissioner\n\nGoods and Services Tax (Financial Supplies)\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1798},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The determination maintains its original narrow scope as a specific administrative concession for American Express International Inc. corporate purchasing account holders regarding GST adjustment note requirements."},"complexity_factors":["Cross-reference to the A New Tax System (Goods and Services Tax) Act 1999","7 defined terms including technical concepts like 'mixed supply' and 'attribution'","Conditional exceptions in section 7 creating a two-limb test for when the waiver does not apply","Requires understanding of GST adjustment mechanics and documentation requirements"],"plain_english_summary":"This rule lets businesses using an American Express Corporate Purchasing Account rely on their Amex corporate account statement instead of a separate adjustment note when making straightforward GST claim corrections.  \n\nIt does not apply for mixed supplies, adjustments where GST isn’t the standard 1/11th, or where the Amex statement itself is incorrect. It streamlines GST record-keeping for affected companies, sole traders, partnerships and similar entities."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-no-3-200/documents"}}