Commonwealth legislation

A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This determination permits telephone information service providers (the companies operating premium phone lines or fax-back services) to issue recipient-created tax invoices (RCTIs) on behalf of content providers (the businesses supplying the information). It affects both phone operators and content providers and matters because it streamlines GST invoicing where the payer/collector (the phone company) is different from the information supplier.

JSON API Tax / GST / superannuation

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000.

Definitions

The following expressions are defined for the purposes of this determination:

information means the data, material or information provided in a telephone information service;

content provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics;

telephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information;

telephone information service provider means an entity who supplies a telephone information service where:

(a) a customer calls the telephone information service provider's number to receive a telephone information service;

(b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and

Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

Definitions Definitions

Definitions

The following expressions are defined for the purposes of this determination:

information means the data, material or information provided in a telephone information service;

telephone information service provider means an entity who supplies a telephone information service where:

(a) a customer calls the telephone information service provider's number to receive a telephone information service;

(b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and

Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.