A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Determination 2023

The Determination operates as a targeted waiver of the tax-invoice holding requirement for input tax credit attribution where agency relationships are involved. Three principal legal concepts structure the instrument:

1. Waiver under subsection 29-10(3) of the Act. The instrument is an exercise of an express power in the Act allowing the Commissioner to waive the tax-invoice requirement for input tax credit attribution. The instrument explicitly invokes that statutory power (section 3 and section 6).

2. Agency and intermediary acquisition pathways. The Determination focuses on acquisitions effected through intermediaries. It identifies three factual pathways:

   • acquisitions made through the recipient’s agent (section 6(a));
   • acquisitions made through the recipient’s insurance or reinsurance broker (section 6(a));
   • acquisitions made by way of a supply made through the supplier’s agent (section 6(a)). The instrument supplies a definitional gloss for "insurance or reinsurance broker" (see section 4), treating reinsurance brokers as persons arranging insurance for an insurer that seeks to lay off part of its risk to a reinsurer. The Act itself supplies definitions for "ABN", "creditable acquisition", "GST return", and "input tax credit" that the Determination relies upon (section 4, note).

3. Document-based substitute for tax invoices. Instead of a full tax invoice, the recipient (or their agent) may hold a document issued by the supplier, supplier’s agent, or recipient’s insurance/reinsurance broker that satisfies specified requirements (section 6(c) and section 7). Section 7 prescribes that such a document must meet paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act (but subject to carve-outs for certain subparagraphs of 29-70(1)(c)). It also requires the document to contain sufficient information to make ascertainable: the identity and ABN of the supplier’s agent or the insurance/reinsurance broker where the supplier identity/ABN is not provided (section 7(b)(i)); or the identity or ABN of the recipient’s agent where the acquisition was through the recipient’s agent and the total price is at least $1,000 (or such higher amount specified in regulations) (section 7(b)(ii)).

Interacting legal references appear repeatedly. The Determination depends on the Act’s provisions , particularly subsection 29-10(3) and paragraph 29-70(1)(a) and (c) , and on Division 111 by way of exclusion (section 6(b)). It also contemplates regulations that may set a higher threshold than $1,000 for the requirement to identify a recipient’s agent (section 7(b)(ii)).

Key operational features to note for practitioners are the timing rule and issuer limitation. The recipient must hold the specified document at the time the recipient gives the GST return to the Commissioner for the tax period to which the input tax credit would otherwise be attributable (section 6(c)). The permitted issuers of the substitute document are limited to the supplier, the supplier’s agent, or the recipient’s insurance/reinsurance broker (section 6(c)(i)).

Finally, the instrument is not framed as a change to the Act itself; instead it is an administrative instrument that modifies the application of the Act’s requirements in particular factual circumstances. It expressly repeals the earlier 2013 instrument (Schedule 1).

The Determination touches three primary groups of market participants and the Commissioner/operator of the GST system:

1. Recipients of creditable acquisitions. Where a recipient seeks to attribute an input tax credit for a creditable acquisition to a tax period, the Determination directly alters the documentary evidence they need to hold. Specifically, eligible recipients (those whose acquisitions are effected through an agent, insurance/reinsurance broker, or via a supplier’s agent) are allowed to rely on certain alternative documents rather than a tax invoice, provided they hold the document at the time they lodge the GST return to which the credit would be attributable (section 6(c)). Recipients therefore gain flexibility in evidentiary requirements for input tax credit attribution, but only within the Determination’s limited scope.

2. Agents, insurance brokers and reinsurance brokers. The Determination makes the identity and ABN of particular intermediaries relevant to entitlement to an input tax credit (section 7(b)(i) and (ii)). Where the recipient receives a document issued by the supplier’s agent or by an insurance/reinsurance broker in lieu of a full tax invoice, that document must contain enough information to clearly ascertain the identity and ABN of that agent or broker if the supplier’s identity/ABN are not provided (section 7(b)(i)). Where the recipient makes an acquisition through its own agent and the total price is at least $1,000, the document must enable ascertainment of the recipient’s agent’s identity or ABN (section 7(b)(ii)). As a result, agents and brokers bear practical obligations to provide, or coordinate provision of, documentation that contains these particulars to preserve the recipient’s right to attribute an input tax credit.

3. Suppliers and suppliers’ agents. Suppliers (and suppliers’ agents) remain relevant because the permitted substitute document must be issued by the supplier, the supplier’s agent, or the recipient’s insurance/reinsurance broker (section 6(c)(i)). If a supplier’s agent issues a document in place of a full tax invoice, the document must carry enough information to identify the supplier’s agent (and its ABN) where the supplier’s own identity/ABN details are absent (section 7(b)(i)). Suppliers and their agents therefore need to tailor documents to meet the Determination’s requirements if recipients expect to rely on the waiver.

4. Commissioner and tax administration. The Commissioner is the recipient of GST returns and the addressee of the timing rule in section 6(c). The Commissioner’s administrative role includes assessing whether, at the time a GST return is lodged, the recipient or their agent held a qualifying document. The instrument is itself made by the Deputy Commissioner (section 3), reflecting internal exercise of the statutory waiver power.

Excluded group: transactions covered by Division 111 of the Act are explicitly excluded from the waiver (section 6(b)). The Determination therefore does not affect recipients whose acquisitions are within Division 111; such recipients must rely on the Act’s ordinary rules or other instruments.

Who pays and who benefits: recipients seeking to attribute input tax credits are the direct beneficiaries, as they may avoid the strict requirement to hold a standard tax invoice where the conditions are met. Suppliers and agents may incur costs in issuing documents that meet the specified alternative requirements, and recipients must ensure their document-holding and record-keeping systems capture the necessary particulars and timing.

Geographic or sectoral focus: the Determination explicitly mentions insurance and reinsurance brokers and contains a bespoke definition for reinsurance broker (section 4). That signals an industry-specific relevance for insurance/reinsurance transactions effected via brokers, though the waiver also applies to general agency relationships and supplies made through supplier agents.

The instrument creates a set of conditional rights (to attribute an input tax credit without holding a tax invoice) and corresponding duties (to hold particular documents and ensure certain information is present) rather than new standalone obligations or statutory offences.

Right to rely on a document instead of a tax invoice

• A recipient has the right not to be required to hold a tax invoice under subsection 29-10(3) of the Act for attributing an input tax credit, provided the three conditions in section 6 are met: acquisition through an eligible intermediary pathway, exclusion from Division 111 of the Act, and possession of a qualifying document at the time the recipient gives the relevant GST return (section 6).

Document duties

• The recipient or their agent must hold a document for the creditable acquisition that was issued by either the supplier, the supplier’s agent, or the recipient’s insurance or reinsurance broker (section 6(c)(i)). That limits the pool of acceptable issuers.
• The held document must meet the requirements set out in section 7. Section 7(a) requires conformity with paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, with carve-outs for particular subparagraphs of 29-70(1)(c) where indicated (section 7(a)). Section 7(b) adds further specific information requirements concerning agent/broker identity and ABN where certain supplier information is absent, and concerning recipient agent identity/ABN where the total price meets the $1,000 threshold (or a higher regulatory threshold) (section 7(b)(i)-(ii)).

Timing duty

• The holder of the document must have it at the time the recipient gives the GST return to the Commissioner for the tax period to which the input tax credit (or part of it) would otherwise be attributable (section 6(c)). The obligation is therefore synchronous with the lodgement of the GST return and not merely a retrospective record-keeping duty.

Exclusions and limitations on the right

• The right to rely on the waiver does not apply where Division 111 of the Act applies to the acquisition (section 6(b)). The instrument does not amend or displace Division 111; it removes the requirement to hold a traditional tax invoice only in the specified circumstances.

Delegation and agent role

• Where an agent or insurance/reinsurance broker is involved, the agent or broker may be the issuer of the qualifying document, and the recipient may rely on that document for attribution purposes (section 6(c)(i)). The instrument therefore contemplates delegation of document-issuing responsibility to intermediaries.

Record-keeping implication

• While the Determination itself does not restate the Act’s record-keeping rules, the recipient’s entitlement depends on holding the qualifying document at a specific time. Practically, recipients have the duty to retain that document and to ensure it contains the required particulars.

No direct creation of offences or monetary penalties in the Determination

• The instrument does not itself set out offences, penalties or administrative sanctions. It changes the evidentiary precondition for attributing an input tax credit; any consequences for failing to meet the Determination’s conditions will follow under the Act’s wider compliance, assessment and objection framework, which the Determination invokes by reference (see sections 3 and 6).

Practical duty allocation

• The Determination allocates practical duties between market participants: recipients must ensure they receive and retain qualifying documents and lodge returns accordingly; suppliers and agents must provide documents with sufficient information; insurance and reinsurance brokers must ensure the documents they issue meet section 7’s information requirements where those brokers are the issuers.

The Determination itself does not set out penalties or a novel enforcement regime. It operates within the Act’s existing compliance framework and modifies the documentary requirement that is relevant to attributing input tax credits. The instrument should therefore be read as an administrative exercise affecting the evidentiary precondition for obtaining input tax credits, not as a standalone penal instrument.

Enforcement mechanism by reference to the Act

• The Determination is made under subsection 29-10(3) of the Act (section 3) and engages the Commissioner as the recipient of GST returns (section 6(c)). Any adverse consequence of failing to meet the Determination’s conditions will therefore be enforced under the Act’s existing regime for assessment, adjustment and denial of input tax credits. The instrument itself does not prescribe a separate fine, criminal offence or administrative penalty; instead, failure to satisfy the conditions (for example, not holding a qualifying document at the time of lodgement, or the document lacking required particulars) will leave the recipient unable to rely on the waiver and thus potentially vulnerable to the Act’s ordinary consequences for incorrectly claiming input tax credits.

Practical enforcement interactions

• The Commissioner will, in administering the GST system, need to determine at the time a GST return is given whether the recipient (or their agent) held a qualifying document meeting section 7. That makes the Commissioner the decision-maker for immediate entitlement, and potentially the decision-maker in any subsequent audit or review.

No express administrative penalties in the Determination

• There are no administrative penalty provisions or infringement notice powers created by the Determination itself. The instrument repeatedly invokes particular sections of the Act (29-10(3), 29-70(1)(a) and (c)), indicating that the underlying enforcement and sanction structures are those contained in the Act rather than in the Determination.

Compliance failure consequences

• If a recipient cannot show at the time of giving the GST return that they or their agent held a qualifying document issued by the permissible issuers, or the document does not meet the requirements in section 7, the recipient may not be able to attribute the input tax credit to that tax period without meeting the Act’s normal tax invoice requirement. The Determination does not provide an alternative remedy in that event.

Commissioner discretion and administrative risk

• The Determination is an administrative instrument created under an express delegated power. It therefore reflects an exercise of administrative discretion by the Commissioner (the instrument is made by the Deputy Commissioner, section 3). Enforcement in borderline cases will require factual assessment by the Commissioner or the Commissioner's delegates, for example, whether a document contains information that is “enough” to enable ascertainment of identity or ABN as required by section 7(b). That creates potential for disputes about the sufficiency or timing of documentary evidence; such disputes will be determined under the Act’s usual processes.

Record-keeping and audit considerations

• Because the entitlement to rely on this waiver is conditional on holding a qualifying document at the lodgement time, recipients should assume their documentation may be subject to audit or review by the Commissioner. The Determination does not reduce the Commissioner’s ability to query or audit claims; rather it sets the form of documentation that can substitute for a tax invoice in specified circumstances.

The Determination is expressly framed as an instrument operating within and by reference to the A New Tax System (Goods and Services Tax) Act 1999. Its legal effect depends on, and is limited by, multiple Act provisions and potentially by regulations made under the Act.

Primary statutory linkages

• The Determination is made under subsection 29-10(3) of the Act (section 3) and, in its operative provision, waives the requirement to hold a tax invoice under that same subsection (section 6). Therefore the Determination does not themselves amend substantive Act provisions; rather it operates as an exercise of delegated administrative discretion permitted by the Act.

References to paragraph and subparagraph requirements

• Section 7 requires documents to meet paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(i) and (ii) as applicable. That creates a direct dependence on the content of those paragraphs in the Act. Practitioners must therefore read this Determination alongside the Act’s 29-70 provisions to understand exactly which document elements are required, and which elements are being relaxed in the agency contexts covered by this instrument.

Division 111 exclusion

• Section 6(b) expressly excludes acquisitions covered by Division 111 of the Act from the waiver. The Determination therefore interacts with the substantive rules in Division 111: where those rules apply, the Determination does not alter the Act’s requirements.

Regulatory thresholds

• Section 7(b)(ii) references a total price threshold of at least $1,000, “or such higher amount specified in regulations made for the purposes of subparagraph 29‑70(1)(c)(ii) of the Act.” That anticipates that regulations under the Act may modify the monetary threshold that triggers the requirement to record the recipient’s agent’s identity or ABN. Therefore, the Determination is sensitive to regulatory instruments made under the Act and should be read with any such regulations.

Interactions with other administrative instruments

• The Determination expressly repeals the 2013 Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument (Schedule 1). Practitioners must therefore treat the 2023 Determination as superseding any guidance or reliance previously placed on the 2013 instrument. Any other Commissioner-issued rulings or determinations concerning agency pathway invoice waivers would need to be reconciled with this Determination to identify prevailing administrative practice.

No displacement of other statutory duties

• The Determination does not purport to change other obligations, such as general record-keeping duties or the substantive tax consequences of supplies; it only specifies an alternative to holding a conventional tax invoice for attribution purposes where the conditions in the Determination are met. As such, other provisions of the Act , for example, rules about input-tax-credit entitlement, apportionment, adjustment or record-keeping , remain in force and applicable.

Administrative appeals and review

• The Determination does not itself state appeal or review mechanisms. Any decision by the Commissioner to disallow an input tax credit or to treat a document as insufficient will arise under the Act and will be subject to the Act’s objection and review processes.

Cross-references necessary in practice

• To apply the Determination, a practitioner must consult at least the following parts of the Act in conjunction with the Determination: subsection 29-10(3) (the statutory waiver power and tax-invoice requirement), paragraph 29-70(1)(a) and 29-70(1)(c) (document content requirements), and Division 111 (for exclusions). Also check regulations concerning the monetary threshold referenced at 29-70(1)(c)(ii) to see whether a higher amount has been prescribed.

This instrument is the 2023 Determination and contains a single express amendment history entry: it repeals in full the earlier A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 (Schedule 1 , Repeals). The Schedule states simply “The whole of the instrument” followed by “Repeal the instrument.”

Commencement

• The instrument’s commencement is specified in section 2. The whole instrument commences on the day after it is registered (section 2(1)). The instrument contains the standard note that the commencement table relates only to the instrument as originally made (section 2, note), and that column 3 information is not part of the instrument (section 2(2)).

Authority of making

• The instrument is made under subsection 29-10(3) of the Act (section 3). It is signed and dated by Ben Kelly, Deputy Commissioner of Taxation, with the date recorded as 7 March 2023 (prefatory material).

No further amendments recorded in the instrument

• The instrument itself records no amendments other than the repeal of the 2013 instrument. There are no subsequent amending items attached to this text. Any later amendments or replacements are not recorded in this instrument; practitioners should check the database of registered legislative instruments and the Act’s legislative history for later changes.

Legislative format and scheduling

• Section 5 provides the usual machinery note that instruments specified in a Schedule are amended or repealed as set out in applicable items. Schedule 1 is the only Schedule and effects the total repeal of the 2013 instrument.

Practical consequence of repeal

• The repeal of the 2013 instrument means that the 2023 Determination now governs the Commissioner’s waiver practice for agency-relationship acquisitions that meet the Determination’s conditions. For historical claims or for periods prior to the 2023 commencement date, the 2013 instrument would have applied where operative; for periods after commencement, the 2013 instrument is no longer in force.

Record of making and signature

• The instrument is dated and signed by the Deputy Commissioner (prefatory lines), which, together with the commencement and repeal Schedule, completes the visible amendment history within the instrument.

The Determination text contains no litigation history entries, no references to judicial decisions, and no mention of past disputes. It is an administrative instrument that replaces a prior 2013 instrument by way of repeal (Schedule 1). The instrument does not cite any cases or decisions, nor does it record that it has been the subject of review or judicial consideration.

Implications of the absence of recorded litigation history

• Because the Determination contains no litigation history, practitioners have no instrument-specific judicial guidance recorded within the Determination itself. Any legal questions about the Determination’s meaning, scope, or application would therefore need to be informed by the text of the Determination taken together with the Act, and, where disputes arise, will be resolved under the Act’s ordinary dispute-resolution processes and , potentially , by courts or tribunals interpreting the Act and the Determination.

Potential for disputes suggested by text

• The Determination raises several points that could generate factual or legal disputes if contested, though no cases are named in the instrument:
  • Whether a particular acquisition is “through” an agent, supplier’s agent or an insurance/reinsurance broker for the instrument’s purposes (see section 6(a) and section 4 definition of reinsurance broker).
  • Whether an acquisition falls within Division 111 of the Act, which would exclude reliance on the Determination (section 6(b)).
  • Whether a document “meets” paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act (as modified by section 7(a)) and whether it contains “enough information to enable” the identity and ABN requirements in section 7(b) to be clearly ascertained. These are matters of evidence and interpretation that could be contested administratively and, if unresolved, litigated.
  • The timing question: whether the recipient or agent “holds” the document at the time the GST return is given (section 6(c)).

No record of transitional or savings arrangements in the Determination

• The instrument does not set out transitional provisions or savings clauses for prior periods. Practitioners should therefore treat the instrument as applying from its commencement date as stated in section 2 and should examine earlier instruments (such as the 2013 instrument) for coverage of prior periods.

This Determination creates a useful alternative pathway for a recipient to attribute an input tax credit without holding a formal tax invoice, but it comes with a number of conditionalities and operational traps for the unwary. The following are concrete items to watch for, each grounded in the instrument’s wording.

1. Division 111 exclusion

• The waiver does not apply where the acquisition is “covered by Division 111 of the Act” (section 6(b)). Practitioners must check whether Division 111 applies to the transaction in question before assuming the waiver can be relied upon.

2. Narrow issuer list for substitute documents

• The qualifying document must be issued by the supplier, the supplier’s agent, or the recipient’s insurance or reinsurance broker (section 6(c)(i)). Documents from other third parties cannot be relied upon under this Determination. If a recipient relies on documents from unrelated intermediaries or internal billing notes that were not issued by an eligible issuer, the waiver will not apply.

3. Timing requirement is strict

• The recipient (or their agent) must hold the document at the time the GST return is given to the Commissioner for the relevant tax period (section 6(c)). If the document is obtained after the return is lodged, the waiver is not satisfied for that period.

4. Document must meet specific Act paragraphs

• Section 7(a) requires that the document meet paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, except for certain subparagraphs of 29-70(1)(c). Practitioners must cross-check the exact content of paragraphs 29-70(1)(a) and 29-70(1)(c) in the Act to ensure full compliance. The Determination does not itself restate those paragraphs.

5. Identity and ABN information requirement can be triggered

• Where the requirements in subparagraph 29-70(1)(c)(i) are not met and the recipient’s acquisition is by way of a supply through the supplier’s agent or an insurance broker, the substitute document must make the identity and ABN of the supplier’s agent or the insurance/reinsurance broker clearly ascertainable (section 7(b)(i)). Where the recipient acquires through their agent and the total price is at least $1,000 (or higher regulatory amount), the document must make the identity or ABN of the recipient’s agent clearly ascertainable (section 7(b)(ii)). The recipient cannot avoid these triggered identification requirements by relying on vague or informal documents.

6. $1,000 threshold and regulatory variability

• Section 7(b)(ii) sets the threshold at $1,000 “or such higher amount specified in regulations.” If regulations prescribe a higher amount, the requirement to identify the recipient’s agent will only kick in at that higher threshold. Practitioners must check for any applicable regulations that change this amount.

7. The Determination substitutes evidentiary requirements; it does not change substantive entitlement rules

• The Determination relaxes the requirement to hold a tax invoice for attribution purposes in specified circumstances but does not alter the Act’s substantive tests for whether a supply gives rise to an input tax credit. A failure to meet substantive entitlement rules remains fatal irrespective of the document relied upon.

8. Repeal of the 2013 instrument

• The 2013 waiver instrument has been repealed in full (Schedule 1). Any positions based on the 2013 text must be checked against the 2023 Determination to confirm there are no drafting or scope differences that affect reliance.

9. Ambiguity about “enough information”

• Section 7(b) requires the document to “contain enough information to enable” certain details to be “clearly ascertained.” The Determination does not define “enough” or “clearly ascertained.” That language introduces potential subjectivity to later administrative or audit review.

10. No express treatment of partial input tax credits or apportionment

• The Determination refers to attributing “an input tax credit (or any part of the input tax credit)” (section 6(c)). It therefore contemplates partial credits but does not specify how apportionment or partial claims interact with the document requirements. Where an acquisition gives rise to only part of a credit being claimed in a period, the timing and sufficiency of documentation may need careful handling.

11. Reliance on agents and brokers to provide compliant documents

• The recipient’s entitlement depends on documents issued by eligible issuers. If an agent, broker or supplier fails to include requisite ABN or identity information, the recipient may lose the right to rely on the waiver. This is a commercial risk that needs allocation via contract or process.

12. Administrative discretion risk

• The instrument is an administrative determination made under a delegated statutory power (section 3). Application of the Determination in close cases will require factual assessments by the Commissioner or the Commissioner’s delegates, for example where the apparent identity or ABN details on a document are ambiguous. Those assessments can create compliance uncertainty.

Compliance under this Determination involves both substantive checking (is the acquisition the kind covered) and documentary practice (do the documents meet the detailed requirements and are they held at the right time). The following step-by-step operational checklist synthesises the instrument’s conditions and is grounded in its text.

1. Confirm the acquisition pathway

• Verify that the acquisition was made either through the recipient’s agent, through the recipient’s insurance or reinsurance broker, or by way of a supply made through the supplier’s agent (section 6(a)). If the acquisition is direct from the supplier without an agent/broker intermediary, the Determination does not apply.

2. Confirm Division 111 is not engaged

• Determine whether the acquisition is “covered by Division 111 of the Act” (section 6(b)). If Division 111 applies, the waiver is not available and the recipient must follow the Act’s ordinary tax-invoice and entitlement rules for that class of acquisition.

3. Obtain an eligible document from an eligible issuer

• Ensure that, by the time the GST return is given for the relevant tax period, the recipient or the recipient’s agent holds a document for the acquisition that was issued by either the supplier, the supplier’s agent, or the recipient’s insurance or reinsurance broker (section 6(c)(i)). Documents issued by other parties do not satisfy the Determination’s issuer requirement.

4. Ensure the document meets the Act’s specified paragraphs

• Check that the document meets paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act as required by section 7(a), taking account of the carve-outs in section 7(a) for subparagraphs 29-70(1)(c)(i) and (ii) “as applicable.” Practitioners must consult the Act to identify the exact elements required by those paragraphs.

5. Check and include specific identity/ABN information where required

• If the requirements in subparagraph 29-70(1)(c)(i) of the Act are not met and the acquisition is by way of a supply made through the supplier’s agent or an insurance broker, ensure the document clearly enables ascertainment of the identity and ABN of the supplier’s agent or the insurance/reinsurance broker (section 7(b)(i)).
• If the requirements in subparagraph 29-70(1)(c)(ii) of the Act are not met and the acquisition is through the recipient’s agent, ensure the document clearly enables ascertainment of the identity or ABN of the recipient’s agent if the total price of the acquisition is at least $1,000 (or such higher amount prescribed by regulation) (section 7(b)(ii)).

6. Capture the timing of lodgement and document possession

• Maintain a contemporaneous record showing that, at the time the GST return was given to the Commissioner for the relevant period, the recipient (or their agent) held the qualifying document (section 6(c)). Implement process controls to ensure documents required by this Determination are captured and stored prior to lodgement deadlines.

7. Contractual and commercial arrangements with intermediaries

• Where suppliers, suppliers’ agents or insurance/reinsurance brokers are likely to be issuers, agree contractual terms or service-level arrangements that require them to include the required identity and ABN information on documentation. Recipients should not rely on the goodwill of intermediaries under time pressure.

8. Check for any relevant regulations altering the $1,000 threshold

• Before relying on the $1,000 figure in section 7(b)(ii), verify whether regulations made for the purposes of subparagraph 29‑70(1)(c)(ii) prescribe a higher amount since the Determination explicitly defers to such regulations. If a higher amount is prescribed, the threshold test changes.

9. Audit-readiness and retention

• Retain the qualifying documents in a retrievable form so that they can be produced if the Commissioner queries the GST return. Although the Determination does not set out record-keeping penalties, the Commissioner’s audit and review powers under the Act remain available.

10. Partial credits and apportionment

• Where claiming only part of an input tax credit for an acquisition, confirm that the documentary evidence supports the partial claim and that the document was held at the time the return for the tax period claiming that part was given (section 6(c)). The Determination contemplates partial attribution but does not provide apportionment mechanics.

11. Reconcile prior practices

• If the organisation previously relied on the repealed 2013 instrument, compare the 2013 text against the 2023 Determination to ensure there are no operational differences that require changes to documentation or processes. The 2013 instrument has been repealed in full (Schedule 1).

12. Engage tax counsel or advisers where ambiguity exists

• Where documents are ambiguous as to identity or ABN, or where the acquisition pathway is unclear, seek a formal private ruling or professional advice. The Determination leaves issues of sufficiency (e.g. what is “enough information”) for administrative assessment under the Act.

13. Systems and workflow updates

• Update accounting, procurement and broker/agent onboarding systems to capture and validate required identity and ABN fields on supplier/agent/broker documents before GST return lodgement. Automated validation of ABNs and timestamping of document receipt will materially reduce the operational risk of failing to meet the timing condition.

14. Practical checklist at time of lodgement

• Before lodging the GST return, confirm the following checklist items: (a) acquisition pathway qualifies under section 6(a); (b) not within Division 111; (c) qualifying document issued by supplier, supplier’s agent, or recipient’s insurance/reinsurance broker is held; (d) document satisfies paragraphs 29-70(1)(a) and 29-70(1)(c) as modified by section 7(a); (e) where supplier identity/ABN is missing, document contains agent/broker identity and ABN as required by section 7(b)(i); and (f) where the recipient’s agent was used and total price meets threshold, recipient’s agent identity or ABN is ascertainable as required by section 7(b)(ii).

Following these steps will align administrative practice with the Determination’s conditions and reduce the risk that a GST return is lodged without the documentary foundation needed to attribute an input tax credit under this waiver.