{"id":"F2025L00930","name":"A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442919,"registerId":"F2025L00930-fast-fetch-1775957831799","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Australian Taxation Office logo, includes the Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025\n\nI, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination.\n\nDated 4 August 2025\n\nLarissa Evans\n\nActing Deputy Commissioner of Taxation\n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Waiver of requirement to hold a tax invoice\n\n7  Document information requirements\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.30) 2015\n\n \n\n \n\n\n1  Name\n\nThis instrument is the A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 29-10(3) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) ABN\n\n(b) creditable acquisition;\n\n(c) GST branch registration number;\n\n(d) GST return;\n\n(e) input tax credit;\n\n(f) recipient;\n\n(g) tax invoice;\n\n(h) tax period.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nAustralian ADI has the same meaning given by section 9 of the Corporations Act 2001.\n\ndirect entry service means a service that involves the processing of an entity’s direct credit and direct debit payments by an Australian ADI.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Waiver of requirement to hold a tax invoice\n\n  For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice for the acquisition under subsection 29‑10(3) of the Act if:\n\n (a) the recipient makes the acquisition of a direct entry service from an Australian ADI; and\n\n (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document from the Australian ADI, in relation to the acquisition, that meets the requirements in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in paragraph 6(b) are that the document must include:\n\n (a) the recipient’s name;\n\n (b) the recipient’s ABN or address; and\n\n (c) for each acquisition of a direct entry service for which the recipient may claim an input tax credit:\n\n (i) the date the recipient made the acquisition;\n\n (ii) the supplying Australian ADI’s identity or the standard three letter code used to identify it within the Australian ADI industry;\n\n (iii) the supplying Australian ADI’s ABN or GST branch registration number;\n\n (iv) the description of the acquisition that indicates it refers to a direct entry service (for example, ‘DE Fee’);\n\n (v) the amount of consideration payable by the recipient for the acquisition; and\n\n (vi) the amount of GST payable in relation to the consideration payable.\n\n \n\n\n\n\n \n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.30) 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.30) 2015 (Schedule 1) and reissues a waiver specific to direct entry services. Mechanically it replaces the prior instrument and restates a narrowly targeted waiver with defined document and timing requirements (see ss6–7). The operative scope remains focused on direct entry services supplied by Australian ADIs, but the prior instrument is removed and superseded by this determination."},"complexity_factors":["Narrow subject-matter but technical: applies only to ‘direct entry service’ (definition in s4).","Legal hook: exercise of subsection 29-10(3) of the Act (authority recorded at s3), requiring read-across to the Act’s input tax credit rules.","Document content specificity: detailed record-keeping requirements (s7) — identity, ABN/GST branch, dates, amounts, GST amount.","Timing condition: waiver applies only if the document is held at the time the recipient gives the GST return for the relevant tax period (s6).","Reliance on external definitions in the Act (s4 note) increases interpretive dependencies.","Administrative change: repeal of a prior 2015 instrument (Schedule 1) requiring attention to transitional/operational arrangements."],"plain_english_summary":"This determination lets a GST-registered recipient claim an input tax credit for ‘‘direct entry services’’ supplied by an Australian ADI without the usual tax invoice, provided the recipient holds a specific document when they lodge the GST return. It affects entities that use ADIs for direct credit/debit processing: they still must keep a record containing named information (recipient name/ABN/address, ADI identity/ABN, dates, amounts and GST) to rely on the waiver and claim the credit."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination maintains the same narrow, specific scope as its predecessor (the 2015 determination it replaces). It addresses a discrete administrative issue — the tax invoice requirement for a specific category of banking services — without expanding into broader GST compliance matters. The scope remains tightly focused on direct entry services provided by Australian ADIs."},"complexity_factors":["Very short instrument (only 7 substantive sections plus a repeal schedule)","Only 2 defined terms in section 4 ('Act' and 'direct entry service'), with 8 additional terms referenced from the parent Act","Single, straightforward condition in section 6 with just two elements (acquisition of direct entry service + holding compliant document)","Clear, itemised list of document requirements in section 7 with 6 specific data points","No nested exceptions, cross-references to other legislation (beyond standard definitions), or conditional logic","Simple repeal of one previous instrument in Schedule 1"],"plain_english_summary":"This determination lets businesses claiming GST input tax credits for banks' direct entry services (direct credits/debits) rely on bank documents (e.g., statements or fee summaries containing name/ABN, transaction date, description, amounts and GST) instead of formal tax invoices. It affects businesses using Australian ADIs and the banks that supply these services, reducing paperwork while preserving record quality, and repeals the 2015 determination it replaces."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-direct-entry-services-dete/documents"}}