{"id":"F2020L01518","name":"Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020","slug":"goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130750,"registerId":"commonwealth-F2020L01518-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis determination is taken to have commenced on 11 February 2020, the day after the previous determination was registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis determination applies to net amounts for tax periods that start on or after 10 February 2020, being the application date in the previous determination.","sortOrder":2},{"sectionNumber":"4. Determination (Who is covered by this","sectionType":"part","heading":"4. Determination (Who is covered by this Determination)","content":"## 4. Determination (Who is covered by this Determination)\n\nThis determination applies to corporate card statement cardholders.","sortOrder":3},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\n(1) The following expressions are defined for the purposes of this determination:\n\nAcquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant.\n\nCardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request.\n\nCorporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity, or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes.\n\nCorporate card provider is:\n\n(a) any of the following entities:\n\n(i) American Express Australia Limited;\n\n(ii) Cabcharge Australia Limited;\n\n(iii) Custom Service Leasing Pty Ltd;\n\n(iv) Diners Club Pty Limited;\n\n(v) Entities that issue MasterCard corporate cards;\n\n(vi) Entities that issue Visa corporate cards;\n\n(vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International);\n\n(viii) Mining & Construction Card Company Pty Ltd;\n\n(ix) Wex Fuel Cards Australia Ltd;\n\n(x) Qantas Airways Limited;\n\n(xi) Wex Australia Pty Ltd;\n\n(xii) Mobil Oil Australia Pty Ltd; or\n\n(b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products.\n\nCorporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nMixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies.\n\nSupplier includes an agent through whom the supplier makes a supply.\n\n(2) Other expressions in this determination have the same meaning as in the GST Act.","sortOrder":4},{"sectionNumber":"6. Relief from requirement to hold a tax","sectionType":"part","heading":"6. Relief from requirement to hold a tax invoice","content":"## 6. Relief from requirement to hold a tax invoice\n\nFor the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 8 of this determination are satisfied.","sortOrder":5},{"sectionNumber":"7. Requirements for relief from holding ","sectionType":"part","heading":"7. Requirements for relief from holding a tax invoice","content":"## 7. Requirements for relief from holding a tax invoice\n\n(1) At the time the cardholder gives its GST return/business activity statement for the tax period to the Commissioner:\n\n(a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9;\n\n(b) the cardholder must meet all the requirements of section 13; and\n\n(c) the creditable acquisition on the corporate card statement must not have an ‘estimated GST amount’ that was calculated under subsection 11(b).\n\n(2) For the corporate card statement referred to in subsection 8(1), the corporate card provider:\n\n(a) must meet the accuracy requirements set out in section 12;\n\n(b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d); and\n\n(c) can choose to use the signed statement method in section 10 to satisfy paragraph 8(2)(b) in relation to GST payable.","sortOrder":6},{"sectionNumber":"8. Corporate card statement information ","sectionType":"part","heading":"8. Corporate card statement information requirements","content":"## 8. Corporate card statement information requirements\n\nThe corporate card statement must contain enough information to enable the following to be ascertained by the cardholder:\n\n(a) the date of issue of the corporate card statement;\n\n(b) the identity or ABN of the cardholder;\n\n(c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier;\n\n(d) for the particular transactions containing the creditable acquisition:\n\n(i) the date the cardholder acquired the supply;\n\n(ii) the identity of the supplier, or driver ID for a supply of taxi travel;\n\n(iii) the ABN of the supplier;\n\n(iv) the Branch Registration Number of the supplier (where applicable);\n\n(v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry;\n\n(vi) the GST payable; and\n\n(vii) the total amount paid.","sortOrder":7},{"sectionNumber":"9. Use of signed statements for obtainin","sectionType":"part","heading":"9. Use of signed statements for obtaining transaction information","content":"## 9. Use of signed statements for obtaining transaction information\n\n(1) The corporate card provider/acquirer may, in relation to a supplier, use the signed statement method in section 11 to calculate GST payable, provided they have a signed statement from each supplier that:\n\n(a) states the ABN and Branch Registration Number (where applicable) of the supplier;\n\n(b) states the type of supplies (that is, taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment;\n\n(c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and\n\n(d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier:\n\n(i) ceases to be registered for GST; or\n\n(ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price.\n\n(2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer.","sortOrder":8},{"sectionNumber":"10. Calculating GST payable or estimated","sectionType":"part","heading":"10. Calculating GST payable or estimated GST amounts using the signed statement method","content":"## 10. Calculating GST payable or estimated GST amounts using the signed statement method\n\nThe signed statement method for calculating the GST payable or an estimated GST amount for a supply is as follows:\n\n(a) for the GST payable  where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or\n\n(b) for an estimated GST amount  where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if:\n\n(i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified;\n\n(ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and\n\n(iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement.","sortOrder":9},{"sectionNumber":"11. Accuracy requirements for corporate ","sectionType":"part","heading":"11. Accuracy requirements for corporate card statements","content":"## 11. Accuracy requirements for corporate card statements\n\nWhere the corporate card provider has reason to consider any information set out in subsection 9(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement.","sortOrder":10},{"sectionNumber":"12. Cardholder requirements","sectionType":"part","heading":"12. Cardholder requirements","content":"## 12. Cardholder requirements\n\nThe cardholder must have in place:\n\n(a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and\n\n(b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition.","sortOrder":11},{"sectionNumber":"13. Reimbursement of employees etc","sectionType":"part","heading":"13. Reimbursement of employees etc","content":"## 13. Reimbursement of employees etc\n\nIf the cardholder has a creditable acquisition because of section 111-5 of the GST Act:\n\n(a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and\n\n(b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid.","sortOrder":12},{"sectionNumber":"14. Repeals","sectionType":"part","heading":"14. Repeals","content":"## 14. Repeals\n\nThis determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2020, F2020L00110, registered on 10 February 2020.","sortOrder":13}],"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"},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement determination that maintains the same scope as its predecessor. It continues the existing framework for GST invoice waivers for corporate card statements without expanding into new areas. The instrument repeals and replaces an earlier 2020 determination with the same purpose and substantially similar structure, suggesting continuity rather than scope creep."},"complexity_factors":["13 defined terms in section 5, including nested definitions for 'corporate card provider' with 12 specific listed entities plus authorised sub-providers","Multiple cross-references to the GST Act (A New Tax System (Goods and Services Tax) Act 1999), particularly section 29-10(3) and section 111-5","Conditional relief structure: section 6 grants relief only if 'all requirements in section 8' are met, creating a dependency chain through sections 7-13","Nested requirements in section 7(1) with three parallel conditions (a), (b), and (c), each referencing different sections","Dual-method system for GST calculation in section 10: standard 1/11th method vs. 'estimated GST amount' method with additional verification requirements","Exception within exception in section 10(b): the estimated GST method only applies if three sub-conditions (i, ii, iii) are met","Specific technical data requirements in section 8(d) with 7 sub-elements including conditional elements like 'Branch Registration Number (where applicable)'","Modified application for employee reimbursements in section 13, which redirects definitions from section 9","Temporal complexity with retrospective commencement (11 February 2020) and replacement of a previous instrument"],"plain_english_summary":"This determination lets businesses claiming GST credits rely on detailed corporate credit‑card statements from approved card providers instead of collecting individual tax invoices. It affects companies using corporate cards, the card providers who must meet information and accuracy standards, and suppliers whose GST status may be confirmed by signed statements.\n\nWhy it matters: it cuts paperwork for high‑volume card spending by allowing monthly statements to support input tax credits so long as record‑keeping and anti‑double‑claim rules are met."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This instrument repeals and replaces the earlier 2020 determination but, on its face, continues the same relief: allowing corporate card statements to substitute for tax invoices where prescribed conditions are met (see ss 14, 4, 6). The coverage remains focused on corporate cardholders, specified corporate card providers/acquirers and suppliers using the signed‑statement method; no explicit expansion or narrowing of the classes covered is apparent in the text provided."},"complexity_factors":["Detailed content requirements for corporate card statements (what must be ascertainable: dates, supplier identity/ABN, GST payable, total amount, user/vehicle identifier) — s8.","List of named corporate card providers and authorised providers, which fixes coverage and may require provider-specific processes — s5 (corporate card provider).","Signed‑statement method for calculating GST or an estimated GST amount, including supplier undertakings and retention obligations (may vary treatment between pure taxable and mixed suppliers) — ss 9–10.","Accuracy and exclusion rule requiring providers/acquirers to omit information they have reason to consider inaccurate — s11.","Cardholder operational compliance: required internal policies on apportionment for private use and prevention of duplicate claims — s12.","Interplay with the GST Act (subsection 29-10(3)) and reliance on corporate card statements as substitute for tax invoices for attribution of input tax credits — ss 6–7.","Record‑retention timelines (signed statements retained for at least 5 years after supplier ceases association) and evidence management burdens for providers/acquirers — s9(2).","Back‑dating/commencement and replacement of previous instrument (timing and continuity issues) which may affect transitional compliance — ss 2–3, 14."],"plain_english_summary":"This determination waives the GST tax‑invoice requirement for claiming input tax credits where a corporate‑card statement contains specified transaction details and the provider, acquirer and cardholder meet accuracy, retention and policy conditions. It applies to corporate cardholders, listed corporate card providers, acquirers and suppliers using the signed‑statement method and matters because it reduces the need to obtain supplier tax invoices while shifting verification and record‑keeping duties to providers, acquirers and cardholders (see ss 6, 8–12)."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio","history":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio/history","analysis":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio/analysis","conflicts":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio/conflicts","importantCases":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio/important-cases","documents":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-corporate-card-statements-no-2-determinatio/documents"}}