{"id":"F2023L00322","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441774,"registerId":"F2023L00322-fast-fetch-1775956991084","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 Where Total Consideration Not Known) 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 Where Total Consideration Not Known) 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\n8  Repeal\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) 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 Where Total Consideration Not Known) 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  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\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 to which the Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017 applies;\n\n (b) an input tax credit would otherwise be attributable to a tax period to the extent of either:\n\n (i) the amount of the consideration stated in an invoice issued in that tax period; or\n\n (ii) the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); and\n\n (c) the requirements in subsection (2) are met.\n\n (2) 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, the recipient must hold:\n\n (a) an invoice for the creditable acquisition, which:\n\n (i) shows an interim amount payable; and\n\n (ii) meets the information requirements set out in section 7; or\n\n (b) a document for a creditable acquisition that is issued when the total consideration for the supply or supplies is known and:\n\n (i) shows the remainder of the amount payable; and\n\n (ii) meets the information requirements set out in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in subsection 6(2) are that the invoice or 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)(iii);\n\n (b) contains enough information to enable the following to be clearly ascertained from the invoice or document:\n\n (i) what is supplied, including the quantity (if applicable);\n\n (ii) where paragraph 6(2)(a) applies, the amount payable or paid rather than the total price of what is supplied; and\n\n (iii) where paragraph 6(2)(b) applies, the remainder of the consideration payable.\n\n8  Repeal\n\nThis determination is repealed at the start of 1 October 2027.\n\n\n\n\n \n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) 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 an existing legislative instrument (the 2013 version being repealed in Schedule 1). The scope remains tightly focused on the specific narrow circumstance of waiving tax invoice requirements for acquisitions with unknown total consideration. No expansion of scope is evident."},"complexity_factors":["Cross-references to external legislation: requires knowledge of the A New Tax System (Goods and Services Tax) Act 1999 and the Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017","Nested conditional logic: section 6 contains multi-layered requirements (subsection 1 has three conditions, subsection 2 has two alternative pathways with sub-conditions)","Technical terminology: relies on defined terms from the parent Act including 'creditable acquisition', 'input tax credit', 'GST return', and 'consideration'","Partial compliance structure: section 7 requires documents to meet some but not all standard tax invoice requirements (specifically excluding subparagraph 29-70(1)(c)(iii))","Temporal coordination: requires alignment between invoice timing, payment timing, and GST return lodgement timing"],"plain_english_summary":"This determination lets businesses claim GST credits even when the final price of a purchase is unknown, by accepting interim invoices (e.g., progress claims) or a later reconciliation document instead of a full tax invoice. It applies to creditable acquisitions with variable or staged pricing, helping businesses match GST credits to payment periods and protect cash flow.\n\nIt replaces a 2013 version and automatically expires on 1 October 2027."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument continues a targeted waiver allowing input tax credits to be claimed when total consideration is not known, and replaces the earlier 2013 instrument. It retains the same practical scope: attribution based on interim amounts or amounts paid, conditional on holding specified interim or final documents that meet the information requirements (see ss 6–7) and is time‑limited by a repeal date (s 8)."},"complexity_factors":["Cross‑references to the GST Act (subsection 29‑10(3) and sections 29‑70) and to a separate 2017 Determination create dependency on external instruments and statutory text.","Conditional rules on attribution (interim amount vs consideration provided) require careful timing of GST returns and bookkeeping (s 6).","Specific document content standards for interim and final documents impose precise record‑keeping requirements (s 7).","Interaction with repeal of a 2013 instrument and a future automatic repeal date (1 Oct 2027) adds a temporal constraint and potential need for transition planning (Schedule 1; s 8).","Limited waiver scope (applies only where the 2017 Determination applies) constrains applicability and requires taxpayers to confirm eligibility under multiple instruments."],"plain_english_summary":"This determination lets a business claim a GST input tax credit even when the total consideration for a supply is not yet known, by waiving the usual tax‑invoice requirement in specified cases. A recipient can attribute a credit to a tax period based on an interim invoice or amounts paid, provided they hold an interim invoice or a later document showing the remainder and meeting the information rules (see ss 6–7). It affects recipients claiming input tax credits and changes the documents they must keep and when they can claim."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-acquisitions-where-total-c/documents"}}