{"id":"F2006B11583","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2001 - Corporate Purchasing Account Holder of American Express International Inc.","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57532,"registerId":"commonwealth-F2006B11583-current","compilationNumber":null,"startDate":"2026-04-02","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where a tax invoice is still ","sectionType":"division","heading":"Situations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\n7. The Corporate Purchasing 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 Purchasing Account Statement where:\n\n(a) the Corporate Purchasing Account Statement indicates that the supply 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 Corporate Purchasing Account Statement in relation to the supply.\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 Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity.\n\nCorporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients.\n\nCorporate Purchasing 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\nCorporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing 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-   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 6th day of December 2001.\n\nSigned by Anthony Long\n\nAssistant Commissioner\n\nGoods and Services Tax (Financial Supplies)\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1819},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This determination maintains its original narrow scope as a specific administrative concession for American Express Corporate Purchasing Account Holders. The instrument addresses only the tax invoice waiver arrangement for this specific card type without evidence of expansion into broader GST documentation requirements."},"complexity_factors":["Conditional waiver structure with two specific exceptions creating if/then logic","Requires understanding of technical GST concepts including mixed supplies, input tax credits, and attribution rules","Cross-reference to parent GST Act 1999 for interpretation of undefined terms","Five defined terms including specific American Express product definitions"],"plain_english_summary":"This rule lets registered businesses using American Express Corporate Purchasing Accounts rely on their monthly Amex statement instead of keeping every individual tax invoice to claim GST credits. It still requires standard tax invoices for mixed-supply or non-standard-GST transactions and where statement errors exist. The change cuts paperwork and admin costs for companies while preserving documentation for complex or incorrect transactions."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-7-2001-co/documents"}}