© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020
Start here
Turn the raw legal text into a practical explanation grounded in Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020.
The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder:
(a) the date of issue of the corporate card statement;
(b) the identity or ABN of the cardholder;
(c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier;
(d) for the particular transactions containing the creditable acquisition:
(i) the date the cardholder acquired the supply;
(ii) the identity of the supplier, or driver ID for a supply of taxi travel;
(iii) the ABN of the supplier;
(iv) the Branch Registration Number of the supplier (where applicable);
(v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry;
(vi) the GST payable; and
(vii) the total amount paid.