{"id":"F2017L00330","name":"Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore","slug":"goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96039,"registerId":"commonwealth-F2017L00330-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore","content":"Legislative Instrument\n\nGoods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore\n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).\n\nSigned by Timothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 28 03 2017\n\n    Name of determination\n\nThis determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore.\n\n    2. Commencement\n\nThis determination commences on the day after its registration on the Federal Register of Legislation.\n\n    3. Repeal of previous determination\n\nThis determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 2) 2000 – F2006B11650, registered on 29 November 2006.\n\n    4. Application\n\n    This determination applies where:\n    a) you make a creditable acquisition of an intangible supply from offshore that is a taxable supply under section 84-5 of the GST Act\n    b) you do not hold a tax invoice for the creditable acquisition when you give the Commissioner a GST return for the tax period to which the creditable acquisition would otherwise be attributable, and\n    c) but for this determination, the creditable acquisition would not be attributable to that tax period because of paragraph 29-10(3)(a) of the GST Act.\n\nThis determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination  \n\n    5. Circumstances where the requirement for a tax invoice does not apply\n\nThe requirement for a tax invoice under subsection 29-10(3) of the GST Act does not apply where the input tax credit is for a creditable acquisition of an intangible supply that is a taxable supply because of section 84-5 of the GST Act.\n\n    6. Definitions\n\nExpressions in this determination have the same meaning as in the GST Act.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of a 2000 determination, updated to reference the modern GST framework (section 84-5 for offshore intangible supplies). The instrument explicitly states it is 'substantially the same' as its predecessor and maintains the same narrow purpose: waiving tax invoice requirements for specific offshore acquisitions. No scope creep is evident."},"complexity_factors":["Very short instrument — only 6 sections spanning less than 2 pages","Only 1 defined term section (section 6) which simply references the parent Act","Single, clear condition in section 4 with 3 straightforward bullet points","No nested exceptions or conditional logic — the waiver is absolute for the specified supplies","No cross-references beyond the enabling provision (subsection 29-10(3)) and the GST Act generally","Purpose-built instrument with narrow, specific application"],"plain_english_summary":"This rule lets Australian businesses claim GST credits for certain overseas intangible supplies (software, digital services, online advertising, streaming rights) even when the foreign supplier doesn't issue an Australian-style tax invoice. \n\nIt affects businesses that buy these cross-border digital services subject to Australian GST and ensures they aren’t denied input tax credits simply because overseas sellers don’t provide required paperwork."},"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":2,"scope_assessment":{"changed":false,"description":"The determination repeals and replaces the 2006 waiver but states it is 'substantially the same' (s3). It continues to waive the tax‑invoice requirement only for creditable acquisitions of intangible supplies that are taxable under s84-5 (ss4–5), so the practical scope of eligible transactions remains unchanged."},"complexity_factors":["Narrow, single-purpose instrument: applies only to intangible offshore supplies that are taxable under s84-5.","Depends on statutory concepts from the GST Act (creditable acquisition, taxable supply, attributability under para 29-10(3)(a)), requiring cross-reference to primary legislation.","Operates by a straightforward mechanical condition set (presence/absence of tax invoice at lodgment), limiting administrative discretion.","Repeals and replaces a prior determination (administrative continuity), so interpretation relies on prior practice but no new substantive rules."],"plain_english_summary":"This instrument waives the GST Act's tax‑invoice requirement for input tax credits when a business acquires an intangible taxable supply from offshore but does not hold a tax invoice at the time it lodges the GST return for that period. It is made under subsection 29-10(3) and applies where the acquisition is creditable and treated as taxable under section 84-5 (see ss 4–5). The waiver reduces immediate paperwork for acquirers and is applied by the Commissioner’s determination."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-","history":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-/history","analysis":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-/analysis","conflicts":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-/conflicts","importantCases":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-/important-cases","documents":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-2017-for-intangible-supplies-/documents"}}