{"id":"F2023L00325","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Partnership) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441773,"registerId":"F2023L00325-fast-fetch-1775956991082","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 from or by a Partnership) 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 from or by a Partnership) 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 from or Acquisitions by a Partnership) 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 from or by a Partnership) 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 the 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the day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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)        ABN;\n\n(b)        creditable acquisition;\n\n(c)        input tax credit;\n\n(d)        partnership.\n\n  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\npartner means a person acting in their capacity as a partner of a partnership.\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 (1) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if:\n\n (a) the recipient makes a creditable acquisition from a partner;\n\n (b) the acquisition is not covered by Division 111 of the Act; and\n\n (c) at the time the 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) on the acquisition would otherwise be attributable, they hold a document that meets the requirements in subsection 7(1).\n\n (2) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a partnership is not required to hold a tax invoice under subsection 29-10(3) of the Act if:\n\n (a) the partnership makes a creditable acquisition through a partner, where the total price of the thing or things acquired is at least $1,000 or such higher amount specified in regulations made for the purposes of section 29-70 of the Act;\n\n (b) the acquisition is not covered by Division 111 of the Act; and\n\n (c) at the time the partnership 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) on the acquisition would otherwise be attributable, it holds a document that meets the requirements in subsection 7(2).\n\n7  Document information requirements\n\n (1) The requirements referred to in paragraph 6(1)(c) are that the document:\n\n (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and\n\n (b) contains enough information to enable the identity of the partner, and the ABN of the partnership, to be clearly ascertained from the document.\n\n (2) The requirements referred to in paragraph 6(2)(c) are that the document:\n\n (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(ii); and\n\n (b) contains enough information to enable the identity of the partner, or the ABN of the partnership, to be clearly ascertained from the document.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Partnership) Legislative Instrument 2013\n\n1  The whole of the instrument\n\nRepeal the instrument.\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 instrument (which is repealed in Schedule 1). The scope remains tightly focused on the specific tax invoice waiver for partnership transactions. No expansion beyond the original purpose."},"complexity_factors":["Short instrument: only 7 substantive sections plus a repeal schedule","Minimal defined terms: only 2 definitions in section 4 ('Act' and 'partner'), with 4 terms incorporated by reference from the parent Act","Clear conditional structure: two distinct scenarios in section 6 with parallel requirements in section 7","Cross-references to external legislation: relies on understanding of Division 111, section 29-70, and subsection 29-10(3) of the GST Act 1999","Single nested condition: the $1,000 threshold in section 6(2)(a) references 'such higher amount specified in regulations', creating a dynamic reference point","Document requirements are expressed as exceptions to exceptions (section 7 excludes specific subparagraphs of section 29-70(1)(c) of the Act)"],"plain_english_summary":"This instrument creates a limited exception to normal GST tax‑invoice rules for partnerships: in certain cases you can rely on alternative documents (showing usual invoice details, partner identity and the partnership ABN) instead of a formal tax invoice. It covers purchases from a partner and partnership purchases made through a partner (the latter only for amounts ≥ $1,000). It reduces paperwork for common partnership transactions while excluding Division 111 supplies and requiring the document when lodging GST returns."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument repeals the 2013 waiver instrument in full (Schedule 1) and re-states waiver conditions. It sets out when the tax-invoice requirement is waived and specifies the alternative document information required, and it establishes a $1,000 threshold (or a higher regulatory amount) for partnership acquisitions (see s6 and s7). Therefore the prior instrument is replaced and the waiver’s scope is defined by the new text."},"complexity_factors":["Two distinct application paths with different eligibility rules: recipient-acquisitions (s6(1)) versus partnership-acquisitions with a monetary threshold (s6(2)).","Cross-references to external Act provisions for document standards (paragraphs 29-70(1)(a) and (c)) but expressly excluding particular subparagraphs (s7(1)(a), s7(2)(a)), creating interpretive nuance.","Monetary threshold subject to possible change by regulation (s6(2)(a) — $1,000 or higher amount in regulations), so scope may vary depending on delegated legislation.","Timing requirement — document must be held at the time the GST return is given (s6(1)(c), s6(2)(c)) — imposes an operational compliance burden tied to reporting cycles.","Repeal of the 2013 instrument (Schedule 1) means administrators and taxpayers must map prior practice to the new text.","Instrument made under delegated authority (subsection 29-10(3) of the Act), indicating administrative rulemaking rather than primary legislation."],"plain_english_summary":"This instrument waives the usual tax-invoice requirement for claiming GST input tax credits in two limited cases: where a recipient acquires from a partner, and where a partnership acquires through a partner for supplies of $1,000 or more (or a higher amount if regulations set one). To use the waiver, the claimant must hold a specified alternative document at the time the GST return is lodged. It affects businesses dealing with partnerships by replacing an invoice-only rule with a document-based compliance requirement."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-or-by-a-/documents"}}