{"id":"F2006B11649","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2001 - Business Travel Account Holder of American Express International Inc.","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57636,"registerId":"commonwealth-F2006B11649-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where an adjustment note is s","sectionType":"division","heading":"Situations where an adjustment note is still required","content":"### Situations where an adjustment note is still required\n\n7. The BUSINESS TRAVEL ACCOUNT HOLDER will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Business Travel Account Invoice Statement where:\n\n(a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or\n\n(b) where there is an error on the Business Travel Account Statement in relation to the adjustment.\n\nDefinitions\n\n8. The following expressions are defined for the purposes of this determination:\n\nthe Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nThe person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity.\n\nBusiness Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients.\n\nBusiness Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes.\n\nBusiness Travel Account Holder is the registered entity that holds a Business Travel Account with AMERICAN EXPRESS INTERNATIONAL INC.\n\nMixed supply is a supply of one or more taxable supplies and any one of the following supplies:\n\n-   a supply that is GST-free or input taxed;\n\n  \n\n-   a supply that was made before 1 July 2000.\n\nOther expressions in this Determination have the same meaning as in the Act.\n\nDated this 22nd Day of August 2001\n\nSigned by Geoffrey Mills\n\nAssistant Commissioner\n\nGST Law and Interpretation\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2849},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The determination maintains a narrow, targeted scope focused solely on waiving tax invoice requirements for American Express Business Travel Account holders. It does not extend beyond this specific commercial arrangement."},"complexity_factors":["Nested conditional logic: general waiver subject to specific exceptions in section 7(a) and (b)","7 defined technical terms including GST concepts (mixed supply, input taxed, taxable supply)","Cross-reference to the A New Tax System (Goods and Services Tax) Act 1999 for undefined terms","Specific application to a particular financial product (American Express Business Travel Accounts)"],"plain_english_summary":"This determination allows businesses that hold **American Express Business Travel Accounts** to claim GST credits without obtaining a full tax invoice in certain circumstances.\n\n**The waiver**\nIt waives the normal requirement for a tax invoice when attributing GST adjustments (corrections to previously claimed GST) based on the Business Travel Account Statement.\n\n**When you still need paperwork**\nYou must still obtain an **adjustment note** (a document correcting GST details) if:\n* The transaction involves a **mixed supply** (a combination of taxable items and GST-free or input-taxed items); or\n* There is an error on your American Express statement regarding the adjustment.\n\n**Who this affects**\nGST-registered businesses (entities) that use American Express Business Travel Accounts to purchase goods and services for commercial purposes.\n\n**Why this matters**\nIt reduces paperwork and compliance costs for routine business travel expenses while ensuring proper documentation for complex transactions or billing errors."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-4-2001-bu/documents"}}