{"id":"F2005B01862","name":"A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 9) 2004 - members of Custom Service Leasing Limited","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":112230,"registerId":"commonwealth-F2005B01862-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situations where a tax invoice is still ","sectionType":"division","heading":"Situations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\n7. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Custom Fleet Financial Statement where:\n\n(a) the Custom Fleet Financial 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 Custom Fleet Financial 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 Fleet Card includes a partner, sole trader, director or employee of an entity.\n\nCustom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients.\n\nFleet Card is a corporate card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes.\n\nMember is the registered entity that is a corporate holder of the Fleet Card.\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 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":1461},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination maintains its original narrow scope, applying only to members of Custom Service Leasing Limited's Fleet Card program. It has not expanded beyond its initial purpose of providing specific tax invoice relief for this discrete group."},"complexity_factors":["Only 5 defined terms in the interpretation section","Single conditional exception with two straightforward sub-paragraphs","No cross-references to other legislation beyond the parent Act","Narrow, specific application to one corporate card program","Operative provision spans just two short paragraphs"],"plain_english_summary":"Custom Service Leasing Limited lets corporate Fleet Card customers use their monthly Custom Fleet Financial Statement as a substitute for tax invoices to claim GST input tax credits. This shortcut applies unless the statement indicates a mixed supply (GST not simply 1/11th) or contains an error. It streamlines GST compliance for companies managing fuel and vehicle-service purchases."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-9-2004-me/documents"}}