A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023 (Cth)

A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 7 March 2023

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Schedules 6 Waiver of the requirement to hold a tax invoice 7 Document information requirements Schedule 1—Repeals A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Legislative Instrument 2013

1 Name This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under subsection 29-10(3) of the Act.

4 Definitions Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) associate; (b) ABN; (c) creditable acquisition; (d) expense payment benefit; (e) input tax credit; (f) recipient. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. taxi driver's licence or accreditation number means the licence, authority or accreditation number issued by the relevant State or Territory government regulatory body that authorises the person to drive a taxi.