{"id":"F2006B00494","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2002 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40683,"registerId":"commonwealth-F2006B00494-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where a tax invoice is still ","sectionType":"division","heading":"Situations where a tax invoice is still required","content":"### Situations where a tax invoice is still required\n\n8. The CORPORATE ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where:\n\n(a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or\n\n(b) where there is an error on the corporate account statement in relation to the supply.\n\nDefinitions\n\n9. The following expression is defined for the purposes of this determination:\n\nthe Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nPerson(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity.\n\nCorporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients.\n\nCorporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes.\n\nAcquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant.\n\nCorporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited.\n\nMixed supply is a supply of 1 or more taxable supplies and any one of the following supplies:\n\n-   a supply that is GST-free or input taxed;\n-   a supply that was made before 1 July 2000.\n\nMerchant means an entity that supplies Qantas related services.\n\nOther expressions in this determination have the same meaning as in the Act.\n\nDated this 28th day of February 2002.\n\nSigned by Lawrie Hill\n\nAssistant Commissioner\n\nGoods and Services Tax Program\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1400},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The determination maintains its narrow, specific scope applying only to Qantas Charge Card corporate account holders. It addresses exactly what the title suggests: waiving tax invoice requirements for this specific payment method without expanding into broader payment systems or general GST administration."},"complexity_factors":["Technical GST terminology requiring knowledge of 'mixed supplies', 'input tax credits', and 'taxable supplies'","Conditional exceptions in section 8 requiring assessment of whether GST equals exactly 1/11th of price","Cross-reference to parent Act (A New Tax System (Goods and Services Tax) Act 1999) for undefined terms","Specific application limited to single entity's payment system (Qantas Airways Limited)"],"plain_english_summary":"This determination lets Qantas corporate account holders (and their users: employees, contractors, directors, etc.) rely on Qantas charge‑card statements instead of individual tax invoices to claim GST input tax credits. It streamlines GST recovery for straightforward GST‑inclusive purchases (where GST is exactly 1/11th). A proper tax invoice is still required for mixed supplies or if a statement contains an error."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-1-2002-co/documents"}}