WTI 2010/1
AUSTRALIAN GOVERNMENT
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.A New Tax System (Goods and Services Tax) Act 1999
I, Shane Reardon, make the following determination under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999:1. Name of Determination
This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010.
2. Commencement
This determination is taken to have commenced on 1 July 2010.
3. Purpose
Schedule 1 amends the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 (F2008L03348) registered on 3 September 2008.
4. Schedule 1 Amendments
Clause 4 Definitions
Qualifying cardholder
Subclause (c)(ii)
Omit
the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or
Substitute
the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or
Subclause (c)(iii)
Omit
the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and
Substitute
the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act
Relevant entity
Subclause (b)
Omit
is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or
Substitute
is a participant in the same GST joint venture as a cardholder; or
Dated: 4 November 2010
Shane Reardon
Deputy Commissioner of Taxation
Registration Number: F2010L02954
Registration Date: 9 November 2010
Related Explanatory Statements:
WTI 2010/1 - Explanatory statement