{"id":"F2023L00326","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441776,"registerId":"F2023L00326-fast-fetch-1775956991086","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 (Creditable Acquisition of Taxi Travel) 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 (Creditable Acquisition of Taxi Travel) 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 (Creditable Acquisition of Taxi Travel) 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 (Creditable Acquisition of Taxi Travel) 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the day after this instrument is registered\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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)        associate;\n\n(b)        ABN;\n\n(c)        creditable acquisition;\n\n(d)        expense payment benefit;\n\n(e)        input tax credit;\n\n(f)         recipient.\n\n  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\ntaxi driver's licence or accreditation number means the licence, authority or accreditation number issued by the relevant State or Territory government regulatory body that authorises the person to drive a taxi.\n\n5  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.\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 of taxi travel to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if subsections (2) and (3) apply.\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:\n\n (a) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to the recipient; or\n\n (b) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that:\n\n (i) is related directly to their activities as the recipient's employee, agent, officer or partner; or\n\n (ii) constitutes an expense payment benefit to an employee or associate.\n\n (3) The document referred to in paragraphs (2)(a) and (2)(b) must meet the requirements set out in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in subsection 6(3) are that the document:\n\n (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the identity requirement in subparagraph 29-70(1)(c)(i); and\n\n (b) contains enough information to enable the taxi driver’s licence or accreditation number, and the taxi driver’s ABN, to be clearly ascertained.\n\n\n\n\n \n\n \n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) 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":"The legislation maintains its original narrow scope. It is a specific administrative waiver concerning tax invoice requirements for taxi travel acquisitions only. The 2023 version appears to be a straightforward re-enactment/replacement of the 2013 instrument with no expansion into new areas of GST administration or additional types of travel services."},"complexity_factors":["Short instrument: only 7 substantive sections plus a repeal schedule","Minimal defined terms: only 2 explicit definitions in section 4, plus references to defined terms in the parent Act","Single conditional structure: one main waiver condition (section 6) with two straightforward sub-conditions (subsections 6(2) and 6(3))","Cross-references limited to: the parent GST Act (subsection 29-10(3) and section 29-70), and definitions incorporated from that Act","No nested exceptions or complex temporal provisions","Clear document requirements in section 7 with only two specific data points required (licence/accreditation number and ABN)"],"plain_english_summary":"This determination lets businesses claim GST credits for taxi fares without a formal tax invoice if they hold an alternative receipt that includes the taxi driver’s ABN, the driver’s licence/accreditation number and the usual invoice details. It applies to businesses reimbursing employees and to taxi operators supplying the information. The change prevents genuine GST refunds being denied due to informal taxi receipts while keeping enough data to verify claims."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument replaces the 2013 waiver instrument (Schedule 1) and restates a waiver permitting recipients to attribute input tax credits for taxi travel without holding a formal tax invoice, provided they hold supplier‑issued documents meeting the stated requirements (see s6 and s7). The text confines relief to taxi travel and specifies the same kinds of document and reimbursement conditions, with no apparent expansion or contraction of eligible acquisitions evident from the instrument itself."},"complexity_factors":["Cross-references to the A New Tax System (Goods and Services Tax) Act 1999 (authority under subsection 29-10(3)) increase legal linkage complexity (see s3).","Timing requirement: entitlement depends on the recipient holding the document when lodging the GST return for the relevant tax period (see s6(2)).","Document-content rule: the document must meet parts of section 29-70(1) of the Act except the identity subparagraph, plus must enable clear ascertainment of the taxi driver’s licence/accreditation number and the taxi driver’s ABN (see s7).","Reimbursement condition: documents issued to employees, associates, agents, officers or partners qualify only if the recipient reimburses the person for taxi travel related to their role or constituting an expense payment benefit (see s6(2)(b)).","Narrow subject matter: the instrument applies only to ‘creditable acquisition of taxi travel’, which limits regulatory breadth but requires precise factual application.","Repeal of prior instrument (Schedule 1) requires comparison to earlier instrument to determine whether any drafting or scope changes were intended (see Schedule 1)."],"plain_english_summary":"This determination lets GST-registered recipients claim input tax credits for taxi travel without a formal tax invoice if they hold a supplier‑issued document that meets specified information requirements. It covers direct purchases and reimbursed taxi fares for employees, associates or agents, and requires the document to allow clear identification of the taxi driver’s licence/accreditation number and the driver’s ABN. It is made under the GST Act and replaces the 2013 waiver instrument."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-creditable-acquisition-of-/documents"}}