{"id":"F2024L01121","name":"A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024","slug":"f2024l01121","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442567,"registerId":"F2024L01121-fast-fetch-1775957541486","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 (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: ATO Legislative Instrument Template\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 19 August 2024\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 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 (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024.\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\n1.      creditable acquisition;\n2.      GST return;\n3.      input tax credit;\n4.      recipient;\n5.      tax invoice;\n6.       tax period.\n\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nconsideration payable by the recipient means consideration for the supply of a motor vehicle required to be paid by the recipient of the supply to the supplier, and does not include a motor vehicle incentive payment.\n\nmotor vehicle incentive payment means consideration required to be paid by a motor vehicle manufacturer, distributor or importer to a motor vehicle dealer that forms part of the total consideration for the supply of a motor vehicle to a recipient.\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 under subsection 29‑10(3) of the Act if:\n\n (a) the recipient makes a creditable acquisition of a motor vehicle from a motor vehicle dealer;\n\n (b) the motor vehicle dealer receives or is entitled to receive a motor vehicle incentive payment for the supply of the motor vehicle to the recipient, in addition to the consideration payable by the recipient; and\n\n (c) 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 that meets the requirements in section 7.\n\n7  Document information requirements\n\n  The requirements referred to in paragraph 6(c) are that the document:\n\n (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(iii) and 29‑70(1)(c)(vi); and\n\n (b) contains enough information to enable the following to be clearly ascertained from the document:\n\n (i) what is supplied, including the quantity (if applicable);\n\n (ii) the amount of consideration payable by the recipient of the supply; and\n\n (iii) the amount of GST payable in relation to the consideration payable by the recipient.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014\n\n1  The whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2014 instrument with the same narrow scope. It continues to address only the specific issue of tax invoice requirements for motor vehicle purchases involving manufacturer incentive payments. The scope has not expanded beyond the original purpose."},"complexity_factors":["Short instrument (7 sections plus 1 schedule)","Only 2 defined terms specific to this instrument ('consideration payable by the recipient' and 'motor vehicle incentive payment'), plus references to 6 standard GST terms from the parent Act","Single conditional waiver in section 6 with 3 straightforward conditions (a), (b), and (c)","Section 7 contains specific documentary requirements that cross-reference the parent GST Act (sections 29-70(1)(a) and (c)) but with explicit exclusions (subparagraphs (iii) and (vi))","No nested exceptions or complex conditional logic — the waiver is either available or not based on clear criteria","Narrow, specific scope limited to motor vehicle incentive payments in the automotive industry"],"plain_english_summary":"This rule lets businesses buying motor vehicles from dealers claim GST credits without a full tax invoice when the dealer receives a confidential manufacturer incentive. Instead, the buyer can rely on paperwork that shows the vehicle supplied, the amount the buyer actually paid, and the GST attributable to that payment.\n\nIt simplifies claiming GST while protecting dealer–manufacturer confidentiality and replaces the prior 2014 version of the rule."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument exercises the Commissioner’s waiver power under subsection 29‑10(3) of the Act (s3) to allow input tax credits without a full tax invoice where a dealer receives an incentive payment (s6) and prescribes the required alternative document information (s7). It repeals the 2014 instrument (Schedule 1) but, on its face, stays within the Act’s waiver authority and does not expand GST liability or the types of supplies covered beyond the dealer/vehicle/incentive context set out in the instrument."},"complexity_factors":["Narrow subject matter (motor vehicle supplies) — limited to acquisitions of motor vehicles from dealers (s6).","Relies on cross‑references to the GST Act for core definitions and invoice rules (s3; refers to subsection 29‑10(3) and paragraphs 29‑70(1)(a)/(c) of the Act in s7).","Creates a partial waiver rather than a full exemption — requires an alternative document that omits some statutory tax‑invoice elements but retains key information (s7).","Operational compliance precision: the alternative document must clearly show what was supplied, the recipient’s consideration, and the GST on that consideration (s7(b)(i)–(iii)), increasing risk of disputes over adequacy of records.","Administrative discretion: instrument is made under the Commissioner’s waiver power (s3), concentrating the decision to waive invoice‑holding in an administrative instrument rather than primary legislation.","Repeals an earlier instrument in full (Schedule 1), requiring taxpayers and advisers to check for any practical differences between instruments.","Limited scope reduces legal complexity overall but increases reliance on correct application of cross‑referenced Act provisions (definitions in s4)."],"plain_english_summary":"**What it does:** Waives the need for a buyer to hold a full tax invoice to claim an input tax credit when the buyer acquires a motor vehicle from a dealer and the dealer receives an incentive payment from a manufacturer, distributor or importer, provided the buyer holds an alternative document meeting the rule’s information requirements at the time the GST return is lodged (ss6–7). \n\nWho it affects and why it matters: vehicle buyers (recipients), motor vehicle dealers and manufacturers/distributors/importers; it replaces one form of record‑keeping with a narrowly defined alternative document standard (ss4,6–7)."}},"importantCases":[],"_links":{"self":"/api/acts/f2024l01121","history":"/api/acts/f2024l01121/history","analysis":"/api/acts/f2024l01121/analysis","conflicts":"/api/acts/f2024l01121/conflicts","importantCases":"/api/acts/f2024l01121/important-cases","documents":"/api/acts/f2024l01121/documents"}}