Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 33) 2016- Choice Hotels Corporate Charge Card (Cth)

Legislative Instrument

Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No.33) 2016- Choice Hotels Corporate Charge Card

I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Timothy Dyce Deputy Commissioner of Taxation Dated: 26 February 2016

Name of determination

1. This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No.33) 2016- Choice Hotels Corporate Charge Card.

Commencement

2. This determination commences on the day after registration.

Repeal of previous determination

3. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5 ) 2000 – holders of Inn Club Invoice/Statement issued by Flag Choice Hotels Limited (the previous determination) - F2005B02748, registered on 5 October 2005, is repealed on the commencement of this determination.

Waiver of requirement to hold a tax invoice

4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived if a Choice Hotels corporate charge card account holder meets the requirements of this determination.

Requirements to be met

5. At the time a Choice Hotels corporate charge card(s) account holder gives its GST return for the tax period to the Commissioner, they must hold a corporate card statement issued by Choice Hotels that meets the information requirement set out in Clause 6.

Document information requirements

6. The corporate card statement must include: (a) the date of issue of the corporate card statement; (b) the account holder's name; (c) the Australian Business Number or address of the account holder; (d) the total amount of GST payable on the taxable supplies[1] listed on the statement for the period; (e) for the particular taxable supply: (i) the date the taxable supply was made; (ii) the supplier's name; (iii) the supplier's ABN; (iv) the name of the guest; (v) a brief description of the taxable supply (that is, accommodation, food and beverages and other costs); (vi) the price of the taxable supply; and (vi) the invoice number.