{"id":"F2023L00342","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104023,"registerId":"commonwealth-F2023L00342-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Determination 2023.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 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```html\n

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

On the day after this instrument is registered.

\n```\n\n> Note: This table relates only to the provisions of this instrument as originally made.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.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under subsection 29-10(3) of the Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n ABN;\n creditable acquisition;\n input tax credit;\n recipient.\n\n (1) In this determination:\n\n> Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> property manager means an entity that has entered into an arrangement with another entity (the principal) under which the entity manages real property on the principal’s behalf and, in the performance of that service, may do any or all of the following in respect of the real property:\n\n (a) make or facilitate supplies to third parties (including by issuing invoices relating to, or receiving consideration for, such supplies); and\n (b) make or facilitate acquisitions from third parties (including by providing consideration for such acquisitions).\n\n> To avoid doubt:\n\n (a) the arrangement between the entity and the principal does not need to be recorded in writing; and\n (b) the entity can be a property manager whether or not the entity is the agent of the principal.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Schedules","content":"#### 5 Schedules\n\n Each instrument that is specified in a Schedule to this determination is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this determination has effect according to its terms.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Waiver of the requirement to hold a tax invoice","content":"#### 6 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 recipient is not required to hold a tax invoice under subsection 29‑10(3) of the Act if:\n (a) the recipient makes a creditable acquisition of a thing by way of a supply that was made through the supplier’s property manager; and\n (b) 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:\n (i) the recipient holds a document for the creditable acquisition that was issued by the supplier’s property manager; and\n (ii) that document meets the requirements set out in section 7.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Document information requirements","content":"#### 7 Document information requirements\n\n The requirements referred to in subparagraph 6(b)(ii) are that the document:\n (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and\n (b) contains enough information to enable the identity and ABN of the supplier’s property manager to be clearly ascertained.\n\n \n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Legislative Instrument 2013\n\n1 The whole of the instrument\n\nRepeal the instrument.","sortOrder":6}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose: providing a specific documentation waiver for GST input tax credit claims involving property manager intermediaries. The 2023 version simply repeals and replaces the 2013 instrument without expanding the scope beyond acquisitions from property managers."},"complexity_factors":["Short instrument (7 substantive sections plus commencement/repeal provisions)","Only 2 defined terms in the instrument itself ('Act' and 'property manager'), though references to defined terms in the parent Act","Single operative provision (section 6) with straightforward conditional logic (two limbs: acquisition through property manager + holding compliant document)","Cross-references to parent GST Act (subsection 29-10(3) and section 29-70) but these are standard and clearly identified","No nested exceptions or complex temporal provisions","Document requirements in section 7 are simple and explicit"],"plain_english_summary":"This instrument lets businesses claiming GST refunds (input tax credits) rely on a document from a property manager instead of a supplier tax invoice when acquisitions are arranged through that manager. It affects recipients who buy via property managers and the managers themselves, easing documentation burdens where the underlying supplier’s invoice is hard to obtain. It replaces a similar 2013 instrument to update the rule and reduce red tape while retaining verification requirements."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument expressly repeals the 2013 waiver instrument (Schedule 1) and replaces the waiver regime with the conditions set out in sections 6–7. The text itself establishes the current waiver parameters; the instrument therefore changes the set of operative instruments in force, though the instrument does not state how its substantive conditions compare to the repealed 2013 instrument."},"complexity_factors":["Relies on cross-references to the A New Tax System (Goods and Services Tax) Act 1999 for definitions and attribution rules (authority: s3; operation: s6 referencing Act definitions).","Document standard depends on parts of section 29-70 of the Act but excludes a subparagraph, creating a partial external dependency (s7 refers to 29-70(1)(a) and 29-70(1)(c) but not 29-70(1)(c)(i)).","Broad, functional definition of 'property manager' that can be an agent or non-agent and need not be in writing, increasing factual inquiries in borderline cases (definition in s4).","Operational verification burden placed on recipients to hold and assess property-manager-issued documents that must show identity and ABN (s6(b) and s7(b)).","Repeal of an earlier legislative instrument (Schedule 1) changes the instrument landscape and requires practitioners to compare texts to confirm continuity of effect.","Commencement tied to registration (s2) so timing and transitional expectations are immediate and administratively important.","Authority is limited to the Commissioner’s waiver power under subsection 29-10(3) of the Act, restricting scope to statutory waiver mechanics (s3)."],"plain_english_summary":"This determination lets a buyer (recipient) claim a GST input tax credit for a purchase made through a supplier’s property manager without holding the supplier’s tax invoice, so long as the buyer holds a document issued by that property manager that meets specified information requirements including the property manager’s identity and ABN. It therefore affects recipients, suppliers and property managers by shifting documentary proof and verification onto property managers and recipients and changing the practical steps for claiming input tax credits."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-from-property/documents"}}