{"id":"F2016L01527","name":"Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents","slug":"goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95182,"registerId":"commonwealth-F2016L01527-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 (No. 40) 2016 – Government Undercover Agents","content":"Legislative Instrument\n\nGoods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents\n\nI, Deborah Jenkins, Acting 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\nDeborah Jenkins\n\nActing Deputy Commissioner of Taxation\n\nDated: 13/09/2016\n\nName of determination\n\n1\\. This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents.\n\nCommencement\n\n2\\. This determination commences on the day after registration.\n\nRepeal of previous determination\n\n3\\. Goods and Services Tax: Waiver of Tax Invoice Requirement\\- Government Undercover Agents Determination (No. 1) 2006 \\- F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination.\n\nWaiver of requirement to hold a tax invoice\n\n4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived when a government law enforcement agency claims input tax credits for creditable acquisitions in the circumstances set out in this determination.\n\nCircumstances where the requirement for a tax invoice is waived\n\n5. At the time a government law enforcement agency gives its GST return for a tax period to the Commissioner, the government law enforcement agency is not required to hold a tax invoice to attribute an input tax credit for a creditable acquisition to that tax period if:\n\n(a) it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and\n\n(b) the employee or agent was using an assumed name when he or she incurred the expense; and\n\n(c) the government law enforcement agency holds one of the following documents:\n\n(i) a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or\n\n(ii) an employee’s or agent’s statement that meets the information requirements set out in Clause 6 of this determination.\n\nInformation requirements for the employee’s or agent’s statement\n\n6\\. The employee’s or agent’s statement must include:\n\n(a) the employee’s or agent’s name and/or assumed name;\n\n(b) for each expense that is reimbursed:\n\n(i) the date the expense was incurred by the employee or agent;\n\n(ii) the supplier’s name;\n\n(iii) a brief description of the expense;\n\n(iv) the total amount paid;\n\n(v) whether the amount included GST; and\n\n(vi) where the GST isn’t 1/11th of the amount paid, the amount of GST.\n\nDefinitions\n\n7. The following expression is defined for the purposes of this determination:\n\ngovernment law enforcement agency means a government related entity whose responsibilities include law enforcement services for preventing criminal behaviour.\n\n8. Other expressions 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 2006 determination with identical scope. It maintains the same narrow purpose: facilitating GST claims for undercover law enforcement operations. The 2016 version simply repeals and replaces the 2006 version without expanding the categories of eligible agencies, the types of expenses covered, or the documentary alternatives permitted."},"complexity_factors":["Very short document (8 clauses, approximately 400 words)","Only 1 defined term ('government law enforcement agency')","Simple conditional structure: single trigger (undercover agent using assumed name) with two alternative documentary options","No cross-references to other legislation beyond the enabling provision (subsection 29-10(3) of the GST Act) and Division 111","Clear, linear structure: name, commencement, repeal, operative provision, circumstances, information requirements, definitions","No nested exceptions or complex temporal conditions"],"plain_english_summary":"This determination lets government law‑enforcement agencies (including federal and state police) claim GST input tax credits for reimbursements to undercover agents who used assumed names, despite lacking formal tax invoices. It accepts alternative evidence — such as a credit‑card record in the assumed name or a signed statement from the agent with purchase details — so ATO processing won’t be blocked by operational secrecy.\n\nIt prevents undercover operations from becoming more costly to taxpayers by reconciling tax rules with investigative realities."},"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":3,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals the 2006 determination (cl 3) but does not state any expansion or contraction of the waiver’s conditions. The text confines the waiver to reimbursements to employees/agents using an assumed name where specified alternative documents are held and to claims made when lodging the GST return (cls 4–6). No express change to the scope or beneficiary classes is indicated in the instrument itself."},"complexity_factors":["Narrow triggering conditions: waiver applies only to reimbursements to employees/agents using an assumed name (cl 5(a)–(b)).","Timing requirement: waiver applies when the agency gives its GST return for the tax period (cl 5).","Alternative documentary requirements: agency must hold either a credit card statement in the assumed name or an employee/agent statement meeting detailed information requirements (cl 5(c), cl 6).","Detailed content required for the employee/agent statement (cl 6) creates a specific evidence standard (dates, supplier name, GST amount or indication).","Cross‑references to the GST Act (subsection 29-10(3), Division 111) require reading this instrument alongside primary legislation.","Defined term 'government law enforcement agency' narrows scope but may need interpretation against other statutory definitions (cl 7).","Repeal of the 2006 determination (cl 3) raises potential transitional or precedential questions for administrators and practitioners."],"plain_english_summary":"This determination lets government law enforcement agencies claim GST input tax credits for reimbursements of expenses incurred by undercover employees or agents using an assumed name without holding a supplier tax invoice, provided the agency holds either a credit‑card statement in the assumed name or a signed employee/agent statement with specified details, and the claim is made when lodging the GST return. It affects agencies and their undercover staff by replacing the usual tax‑invoice requirement with alternate documentary proof, shifting record‑keeping onto internal records."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco","history":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco/history","analysis":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco/analysis","conflicts":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco/conflicts","importantCases":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco/important-cases","documents":"/api/acts/goods-and-services-tax-waiver-of-tax-invoice-requirement-determination-no-40-2016-government-underco/documents"}}