What this rule does
The federal government has registered a new determination under the GST Act that waives the normal requirement to hold a tax invoice in a specific situation: where a business is reimbursed for purchases made using an assumed name. The determination was registered on 10 September 2026.
What is waived
Under ordinary GST rules, a business claiming GST credits is required to hold a tax invoice. This determination creates an exception to that requirement where the purchase was made under an assumed name and a reimbursement follows. The source gives the example of a government undercover agent buying something under a false identity.
What this replaces
Schedule 1 of the new instrument repeals the earlier Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 - Government Undercover Agents. The 2016 determination no longer applies from the point the new 2026 determination takes effect.
Scope of this rule
This is a narrow rule. It applies to reimbursement situations involving purchases made under an assumed name. The source notes it is unlikely to affect most small businesses.
Key actions
- If a business reimburses anyone for purchases made under an assumed name and intends to claim GST credits without a tax invoice, the full text of the new determination is available at https://www.legislation.gov.au/F2026L01190 to confirm whether the waiver applies.
- Businesses that previously relied on the 2016 Determination (No. 40) for government undercover agent reimbursements are now required to operate under the new 2026 determination, as the 2016 instrument is repealed.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.