A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026
This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
A government law enforcement agency is not required to hold a tax invoice under subsection 29-10(3) of the Act for the purposes of attributing an input tax credit for a creditable acquisition to a tax period if:
(a)the agency reimburses their agent or employee for an expense the agent or employee incurred; and
(b)when they incurred the expense, the agent or employee was using an assumed name; and
(c)Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and
(d)when the agency gives a GST return for the tax period, the agency holds one of the following documents:
(i)a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense;
(ii)a statement made by the agent or employee that meets the information requirements set out in section 7;
(iii)in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee.