Commonwealth legislation

A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 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This Act has been repealed and is no longer in force. It is retained for historical reference.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 waives the tax-invoice requirement for claiming GST input tax credits on certain overseas supplies that are treated as taxable under section 84-5 of the GST Act.

It affects Australian businesses registered for GST making creditable acquisitions from non-resident suppliers, simplifying compliance where obtaining a traditional overseas tax invoice is impractical. It has applied since 1 July 2000 and operates alongside Determination No. 1.

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Current sections

Direct links to the current provisions in A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000.

A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000

COMMONWEALTH OF AUSTRALIA

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

DETERMINATION

Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:

Citation

This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No 2) 2000.

Commencement

(1) This determination commences on the date the A New Tax System (Goods
and Services Tax) Act 1999 commences.

(2) This determination does not revoke, amend or vary the A New Tax System
(Goods and Services Tax) Waiver of Tax Invoice Requirement Determination
(No 1) 2000.

Circumstances where the requirement for a tax invoice does not apply

The circumstances set out in the following paragraph are circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply:

(a) where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act.

Definitions

(1) the following expression is defined for the purposes of this determination:

The Act means the A New Tax System (Goods and Services Tax) Act 1999.

(2) Other expressions in this determination have the same meaning as in the Act

Dated this 14th day of June 2000

Signed by Peter Chochula

Senior Tax Counsel

Goods and Services Tax Program

Delegate of the Commissioner

Source text

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

1 A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000