{"id":"F2023L00339","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441777,"registerId":"F2023L00339-fast-fetch-1775956993253","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 under an Agency Relationship) 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 under an Agency Relationship) 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 under an Agency Relationship) 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 under an Agency Relationship) 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) ABN;\n\n(b) creditable acquisition;\n\n(c) GST return;\n\n(d) input tax credit.\n\n  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\ninsurance or reinsurance broker means:\n\n (a) an insurance broker as defined in the Act; and\n\n (b) a reinsurance broker as defined in this section.\n\nreinsurance broker is a person who carries on the business of arranging contracts of insurance for an insurer that seeks to distribute its potential liability by laying off part of its risk to another insurer (the reinsurer) with the object of reducing the amount of its possible loss.\n\n \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 recipient is not required to hold a tax invoice under subsection 29‑10(3) of the Act if:\n\n (a) the recipient makes an acquisition through their agent, insurance or reinsurance broker, or by way of a supply made through the supplier's agent;\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) for the acquisition would otherwise be attributable:\n\n (i) the recipient or their agent holds a document for the creditable acquisition that was issued by the supplier, the supplier’s agent, or the recipient’s insurance or reinsurance broker; and\n\n (ii) that document meets the requirements in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in subparagraph 6(c)(ii) 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 the requirements in subparagraphs 29-70(1)(c)(i) and (ii) as applicable; and\n\n (b) contains enough information to enable the following to be clearly ascertained from the document:\n\n (i) where the requirements in subparagraph 29-70(1)(c)(i) of the Act are not met and the recipient makes a creditable acquisition by way of a supply made through the supplier’s agent or an insurance broker, the identity and ABN of the supplier's agent or the insurance or reinsurance broker; and\n\n (ii) where the requirements in subparagraph 29-70(1)(c)(ii) of the Act are not met and the recipient makes a creditable acquisition through their agent, the identity or ABN of the recipient’s agent if the total price of the acquisition is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29‑70(1)(c)(ii) of the Act.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013\n\n1  The whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of a 2013 legislative instrument with the same scope and purpose. It maintains the original intent of providing a documentation waiver for agency-related GST credit claims without expanding beyond that specific administrative relief."},"complexity_factors":["Multiple nested conditions in section 6 (three main criteria with sub-conditions)","Cross-references to external legislation (A New Tax System (Goods and Services Tax) Act 1999, specifically sections 29-10, 29-70, and Division 111)","Conditional logic in section 7 requiring reference to specific subparagraphs of the Act that are 'not met'","Threshold trigger ($1,000) with reference to variable regulation amounts","Defined terms rely heavily on the parent Act rather than standalone definitions","Dual pathway documentation requirements depending on whose agent is involved (supplier's vs recipient's)"],"plain_english_summary":"This determination lets businesses claim GST input tax credits for purchases made through agents, insurance or reinsurance brokers without a formal tax invoice, so long as alternative documentation sufficiently identifies the supplier, ABN, supply details, GST payable and the agent/broker where required. \n\nIt affects businesses, brokers and suppliers by matching GST rules to common agency arrangements, protecting entitlement to credits while replacing the 2013 waiver with updated documentation requirements."},"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument repeals the 2013 Determination and reissues a waiver for tax invoice requirements for acquisitions under agency relationships. The text itself sets out the waiver conditions but does not explicitly state an expansion or narrowing of scope compared with the earlier instrument; no express change to scope is evident from this instrument alone."},"complexity_factors":["Cross-references to the A New Tax System (Goods and Services Tax) Act 1999 (the Act) for defined terms and invoicing rules (see s4, s7 referencing ss 29-70 and subsection 29-10(3)).","Conditional structure: waiver applies only where multiple conditions are met (acquisition route, exclusion of Division 111, and documentary evidence at time of GST return) (see s6).","Document-content dependency: permitted documents must meet parts of s29-70 and supply additional identity/ABN information in specified cases (see s7 and its reliance on subparagraphs 29-70(1)(c)(i)–(ii)).","Interaction with other statutory rules: explicit exclusion of acquisitions covered by Division 111 (s6(b)), requiring users to determine Division 111 applicability.","Threshold/regulatory variable: $1,000 monetary threshold (or higher amount set by regulations) affects when agent identity/ABN is required (s7(b)(ii)).","Definitions specific to insurance/reinsurance brokers and agency relationships that shape who qualifies (s4).","Instrument-level administrative details: made by the Deputy Commissioner under subsection 29-10(3) of the Act and repeals the 2013 instrument (ss3, Schedule 1), which may affect transitional or historical compliance practices."],"plain_english_summary":"This determination waives the usual requirement to hold a formal tax invoice for businesses claiming GST input tax credits on acquisitions made through an agent, an insurance or reinsurance broker, or via a supplier’s agent, if certain documentary and threshold conditions are met (see s6–7). It affects recipients claiming input tax credits, their agents/brokers and suppliers, and matters because it permits alternative documentation to support credits, altering who must retain what documents when lodging GST returns."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-under-an-agen/documents"}}