{"id":"F2005B01855","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 8) 2004 - 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-8-2004-co","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":112226,"registerId":"commonwealth-F2005B01855-current","compilationNumber":null,"startDate":"2026-04-03","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where a tax invoice is still ","sectionType":"division","heading":"Situations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 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\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 9th day of July 2004.\n\nSigned by Anthony Long  \nASSISTANT DEPUTY COMMISSIONER OF TAXATION  \nGoods and Services Tax (Financial Supplies & Insurance)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1870},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination maintains its original narrow scope as a specific administrative waiver for Qantas corporate account holders. It creates a limited exception to tax invoice requirements without expanding into broader GST administration."},"complexity_factors":["Only 2 operative sections (section 8 with 2 exceptions, and section 9 definitions)","Limited to a specific taxpayer class (Qantas corporate card holders)","Simple binary exceptions (only 2 situations where waiver doesn't apply)","7 defined terms using standard commercial language"],"plain_english_summary":"**What this does:** This determination gives businesses that hold a Qantas corporate charge card a shortcut for claiming GST refunds.\n\nNormally, businesses must keep a **tax invoice** (a document showing GST paid) to claim back GST from the ATO. This rule allows Qantas corporate account holders to use their **monthly card statement** instead of collecting individual tax invoices for each purchase.\n\n**The catch:** You still need a proper tax invoice if:\n* The statement shows the purchase might be a **mixed supply** (meaning only part of it has GST, like buying something GST-free bundled with a taxable service); or\n* There's an error on the statement.\n\n**Who it affects:** Companies and entities that hold a corporate Qantas account (not personal credit cards)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-8-2004-co/documents"}}