CTHIn ForceLegislation
Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020
13. Reimbursement of employees etc13. Reimbursement of employees etc
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13. Reimbursement of employees etc
If the cardholder has a creditable acquisition because of section 111-5 of the GST Act:
(a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and
(b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid.