{"id":"F2023L00323","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023","slug":"a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441775,"registerId":"F2023L00323-fast-fetch-1775956991085","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 (Offer Documents and Renewal Notices) Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\nA New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  7 March 2023\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \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 the requirement to hold a tax invoice\n\n7  Document information requirements\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023.\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 On the day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 the Act, including the following:\n\n(a) creditable acquisition;\n\n(b) GST return;\n\n(c) input tax credit.\n\n  In this determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\noffer document or renewal notice means a document that allows the total price of, and the GST payable on, a proposed supply to be clearly ascertained when the offer is accepted and complete.\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 the requirement to hold a tax invoice\n\n (1) For the purpose of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29‑10(3) of the Act if:\n\n (a) the recipient holds:\n\n (i) an offer document given to more than one recipient; or\n\n (ii) a renewal notice; and\n\n (b) the recipient has:\n\n (i) accepted the offer or renewal;\n\n (ii) completed the requirements in the offer document or renewal notice; and\n\n  (iii) paid consideration according to the terms of the offer or renewal; and\n\n (c) the requirements in subsection (2) are met.\n\n (2) 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) on the acquisition would otherwise be attributable:\n\n (a) the recipient must hold the relevant offer document or renewal notice; and\n\n (b) that offer document or renewal notice must meet the requirements set out in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in paragraph 6(2)(b) are that the offer document or renewal notice:\n\n (a) indicates the supplies offered to be acquired or to be renewed;\n\n (b) indicates the extent to which each supply is a taxable supply, and the total price and total GST payable when the offer or renewal is accepted by the recipient; and\n\n (c) when it was issued, meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraphs 29-70(1)(c)(iii) (to the extent that it requires the quantity and the price of what is supplied to be clearly ascertained) and 29-70(1)(c)(vi).\n\n \n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013\n\n1  The whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument expressly repeals the 2013 waiver instrument (Schedule 1) and restates the conditions under which a tax-invoice requirement is waived (see s6–7). Therefore the legislative instrument in force has changed: the 2013 instrument is removed and the 2023 determination sets the current waiver rules. The text does not by itself state whether coverage is broader or narrower than the repealed instrument."},"complexity_factors":["Cross-references to multiple provisions of the GST Act (notably subsection 29-10(3) and parts of 29-70(1)) requiring readers to consult the Act for full effect (s3, s7).","Conditional waiver criteria tied to factual steps (acceptance, completion, payment) and timing (must hold document when lodging the GST return) (s6(1)(b), s6(2)).","Detailed document-content requirements that exclude certain Act subparagraphs, creating narrow technical tests for compliance (s7, referencing 29-70(1)(c) exclusions).","Distinction between offer documents given to more than one recipient and renewal notices limits which documents qualify (definition in s4 and s6(1)(a)).","Administrative nature: instrument made by Deputy Commissioner under delegated authority, implying an executive determination rather than primary legislation (s3).","Repeal of an earlier legislative instrument requires checking prior practice and transition issues (Schedule 1)."],"plain_english_summary":"This determination lets a recipient claim an input tax credit under s29‑10(3) without holding a tax invoice if they hold an offer document (given to multiple recipients) or a renewal notice, have accepted/completed the offer and paid as required, and hold that document when lodging the GST return (see s6–7). The offer/renewal must state the supplies, taxable extent, total price and GST and meet specified Act information tests. It also repeals the 2013 waiver instrument (Schedule 1)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2013 Legislative Instrument with the same scope. It maintains the original limited purpose of providing a specific waiver for offer documents and renewal notices, without expansion into new areas."},"complexity_factors":["Short instrument (only 7 substantive sections plus a repeal schedule)","Minimal defined terms (only 2 explicit definitions in section 4, plus references to 3 defined terms in the parent Act)","Single clear operative provision (section 6) with straightforward conditional structure","Limited cross-referencing (only references to sections 29-10(3) and 29-70(1) of the GST Act)","No nested exceptions or complex temporal provisions beyond basic commencement rules","Simple repeal schedule replacing a 2013 instrument with substantively similar content"],"plain_english_summary":"This rule lets businesses reclaim GST on purchases made by accepting offer documents or renewal notices (e.g., subscription, insurance, membership renewals) without a separate tax invoice, provided the business pays, retains the document when lodging their return, and the document clearly shows the supply, price, GST amount, and most usual invoice details (including supplier identity/ABN). It reduces paperwork and simplifies GST claims for routine, mass-issued renewals and offers."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa","history":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-waiver-of-tax-invoice-requirement-offer-documents-and-renewa/documents"}}