{"id":"F2005B01872","name":"A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 3) 2001 - Direct Entry Services","slug":"f2005b01872","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":321625,"registerId":"commonwealth-F2005B01872-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Situation where a tax invoice is still r","sectionType":"part","heading":"Situation where a tax invoice is still required","content":"# Situation where a tax invoice is still required\n\n6. The entity will still need to obtain a tax invoice before attributing an input tax credit to a tax period for a supply of Direct Entry Services where there is an error on the statement in relation to the supply.\n\nAttribution of Input Tax Credits\n\n7. Where an entity complies with the requirements listed in clause 4, an input tax credit will be attributable to the tax period in which they hold the statement mentioned in clause 4(a).\n\nDefinitions\n\n8. The following expressions are defined for the purpose of this determination:\n\nAustralian ADI has the meaning given by section 9 of the Corporations Law;\n\nDirect Entry Services means the processing of an entity's direct credit and direct debit files by an Australian ADI\n\n9. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999\n\nDated this 23rd day of July 2001\n\nSigned by Anthony Long\n\nAssistant Commissioner\n\nGST (Financial Supplies)\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2520},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination remains tightly focused on its original purpose of waiving tax invoice requirements specifically for Direct Entry Services. It provides a narrow administrative convenience for businesses using bulk electronic banking services, without expanding to cover other types of financial supplies or banking transactions."},"complexity_factors":["Very short instrument (only 4 operative clauses shown)","Only 2 defined terms specific to this determination","Simple single-condition structure with one clear exception","Minimal cross-referencing limited to the parent GST Act and Corporations Law definition"],"plain_english_summary":"This determination lets businesses claim GST input tax credits for banking “Direct Entry Services” (ADI‑processed bulk electronic payment files like direct debits/credits) using their bank statement in place of a formal tax invoice, provided the statement shows the required details. If the statement contains an error about the supply, a proper tax invoice is required. Claims are made in the tax period when the qualifying bank statement is received."}},"importantCases":[],"_links":{"self":"/api/acts/f2005b01872","history":"/api/acts/f2005b01872/history","analysis":"/api/acts/f2005b01872/analysis","conflicts":"/api/acts/f2005b01872/conflicts","importantCases":"/api/acts/f2005b01872/important-cases","documents":"/api/acts/f2005b01872/documents"}}