{"id":"F2023L00330","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441778,"registerId":"F2023L00330-fast-fetch-1775956993256","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): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) 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.png)\n\n \n\nA New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Determination 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  7 March 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  Waiver of the requirement to hold a tax invoice\n\n7  Document information requirements\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) 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 29-10(3) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) creditable acquisition;\n\n(b) GST return;\n\n(c) input tax credit;\n\n(c) recipient created tax invoice.\n\n  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nprescribed recipient means a recipient of a taxable supply that can issue a recipient created tax invoice in accordance with a determination made under subsection 29-70(3) of the Act.\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  Waiver of the requirement to hold a tax invoice\n\n  For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a prescribed recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if:\n\n (a) the creditable acquisition is made through an electronic purchasing system; and\n\n (b) at the time the prescribed recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, they hold documents that meet the requirements in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in paragraph 6(b) are that:\n\n (a) one of the documents is a summary document of taxable supplies that has been produced by the electronic purchasing system;\n\n (b) the summary document refers to another document; and\n\n (c) reading both of these documents together, the information in paragraph 29‑70(1)(c) of the Act can be clearly ascertained.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013\n\n1  The whole of the instrument\n\nRepeal the instrument\n\n \n","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2013 Legislative Instrument it repeals. The scope remains tightly focused on the specific administrative relief for electronic purchasing systems. No expansion beyond the original purpose of reducing paperwork for large-volume purchasers using automated systems."},"complexity_factors":["Short instrument: only 7 substantive sections plus a repeal schedule","Minimal defined terms: only 2 defined terms ('Act' and 'prescribed recipient')","Single operative provision (section 6) with straightforward two-part test","No nested exceptions or complex conditional logic","Heavy reliance on external definitions from the parent GST Act (subsection 29-10(3), section 29-70) — requires cross-referencing to understand full context","Simple document requirements in section 7 with three clear sub-paragraphs"],"plain_english_summary":"This determination lets certain large businesses and government entities (prescribed recipients authorised to issue recipient-created tax invoices) claim GST input tax credits without holding a seller-issued tax invoice when purchases are made through an electronic purchasing system. \n\nInstead they may rely on a system-generated summary plus a referenced document that together show the same transaction details, reducing paperwork and modernising the process (replacing the 2013 version) while still requiring documentary proof."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the 2013 legislative instrument (Schedule 1) and re-establishes a waiver allowing prescribed recipients to rely on electronic purchasing-system documents instead of supplier tax invoices (ss6–7). The text supplied does not include the 2013 instrument, so whether the waiver's substantive scope is expanded, narrowed or unchanged cannot be determined from this instrument alone."},"complexity_factors":["Dependency on defined terms and external provisions in the GST Act (eg. 'prescribed recipient', 'recipient created tax invoice') — s4.","Operational condition tied to GST return timing: entitlement only if documents meeting s7 are held when the GST return is given — s6.","Document-linking requirement: a system-produced summary must refer to another document and both together must permit ascertainment of the information in paragraph 29‑70(1)(c) of the Act — s7(a)–(c).","Delegated-administration provenance: instrument made under subsection 29-10(3) by the Deputy Commissioner, so effect depends on delegated determination — header and s3.","Repeal of prior instrument creates a need to compare texts to confirm whether substantive scope changed — Schedule 1.","Practical compliance burden shifts (retain linked electronic records rather than supplier tax invoices), which may require system controls and verifiable linkages (s6–7)."],"plain_english_summary":"This determination lets \"prescribed recipients\" (entities authorised to issue recipient-created tax invoices) claim input tax credits for purchases made through electronic purchasing systems without holding a supplier tax invoice, provided they hold a system-generated summary that refers to another document and, together, disclose the information required by paragraph 29‑70(1)(c) when they lodge the GST return (ss6–7). It repeals the 2013 instrument (Schedule 1). The rule shifts record-keeping from supplier invoices to linked electronic purchasing-system documents."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-by-recipients/documents"}}