A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013
I, James O’Halloran, Deputy Commissioner of Taxation, make this legislative instrument under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
1. Name of instrument
This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013.
2. Commencement and application of this instrument
(a) This legislative instrument commences on 1 July 2010.
(b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010.
(c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate.
3. Waiver of the requirement to hold a tax invoice
For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient that:
(a) makes a creditable acquisition through an electronic purchasing system; and
(b) issues a document referred to in clause 4(a) for that creditable acquisition,
is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied.
4. Waiver from holding a tax invoice requirements
At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient must hold:
(a) a summary document of taxable supplies that has been produced by the electronic purchasing system; and
(b) another document, referred to in the summary document; and
reading the documents together the information in paragraph 29‑70(1)(c) of the GST Act must be able to be clearly ascertained.
Expressions in this legislative instrument have the same meaning as in the GST Act.
Dated 19 March 2013
Deputy Commissioner of Taxation
 A recipient for this purpose must come within one of the classes where the Commissioner has determined that the recipient can issue a tax invoice. See Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices.