{"id":"F2006B11650","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57638,"registerId":"commonwealth-F2006B11650-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000","content":"COMMONWEALTH OF AUSTRALIA\n\nA NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\nDETERMINATION\n\nUnder subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:\n\nCitation\n\n1.  This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No 2) 2000.\n\nCommencement\n\n2. (1) This determination commences on the date the A New Tax System (Goods  \nand Services Tax) Act 1999 commences.\n\n(2) This determination does not revoke, amend or vary the A New Tax System  \n(Goods and Services Tax) Waiver of Tax Invoice Requirement Determination  \n(No 1) 2000.\n\nCircumstances where the requirement for a tax invoice does not apply\n\n3. The circumstances set out in the following paragraph are circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply:\n\n(a) where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act.\n\nDefinitions\n\n4. (1) 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\n(2) Other expressions in this determination have the same meaning as in the Act\n\nDated this 14th day of June 2000\n\nSigned by Peter Chochula\n\nSenior Tax Counsel\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":1874},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination maintains its original narrow scope as enacted in 2000. It provides a specific technical waiver for tax invoice requirements concerning section 84-5 supplies without expansion into broader administrative relief."},"complexity_factors":["Only 4 operative sections with minimal text","Single substantive provision waiving the tax invoice requirement","Requires cross-reference to section 84-5 of the GST Act for full context","Only one explicitly defined term ('The Act')"],"plain_english_summary":"This determination waives the tax-invoice requirement for claiming GST input tax credits on certain overseas supplies that are treated as taxable under section 84-5 of the GST Act. \n\nIt affects Australian businesses registered for GST making creditable acquisitions from non-resident suppliers, simplifying compliance where obtaining a traditional overseas tax invoice is impractical. It has applied since 1 July 2000 and operates alongside Determination No. 1."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-2-2000/documents"}}