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Re: Tax refund more than 1000$ rules

Highlighted

Newbie

Views 211

Replies 3

Hi everybody

I bought an iPhone at JB hifi
Unfortunately they didn’t put my name or passport number on the receipt and can’t add it anymore.
Am I still going to be able to get a tax refund at the airport?

Thanks for you help
Emile
1 ACCEPTED SOLUTION

Accepted Solutions

Best answer

Master

Replies 0

From a technical standpoint - it is still a valid "tax invoice". Whilst invoices over $1,000 should include the recipients identitity or ABN (per s29-70 GST Act), to the extent it does not identify the full name and address of the recipient, they are still treated as valid "tax invoices" owing to s48-57.

 

Separately, the definition of 'identity' as it is not a defined term within the GST Act - if we fall onto common law / the ordinary definition of the word - there's a question of whether a mobile number or email is sufficient to identify someone - notwithstanding the point that it may or may not be valid for TRS purposes.

 

There's also a practical consideration given the rising cost of goods and that it would not be practical nor necessary for retailers to store the full passport name and address of buyers. There are also privacy concerns. Further as TRS generally doesn't apply to the bulk of transactions since most purchases relate to domestic use, it would only add unnecessary red tape.

 

Whilst unfortunate - you should see if JB Hifi can assist you with your issue.

3 REPLIES 3
Highlighted

Master

Replies 2

Unlikely since it does not conform with the rules/requirements.

Highlighted

Newbie

Replies 1

Is Jb hifi supposed to put automatically the name of the buyer on the receipt then? That should be their responsibility no?

« Tax invoices for sales of $1,000

Tax invoices for sales of $1,000 or more need to show the buyer's identity or ABN.

If your tax invoices meet the requirements for sales of $1,000 or more, you can also use them for sales of lesser amounts.« 

Best answer

Master

Replies 0

From a technical standpoint - it is still a valid "tax invoice". Whilst invoices over $1,000 should include the recipients identitity or ABN (per s29-70 GST Act), to the extent it does not identify the full name and address of the recipient, they are still treated as valid "tax invoices" owing to s48-57.

 

Separately, the definition of 'identity' as it is not a defined term within the GST Act - if we fall onto common law / the ordinary definition of the word - there's a question of whether a mobile number or email is sufficient to identify someone - notwithstanding the point that it may or may not be valid for TRS purposes.

 

There's also a practical consideration given the rising cost of goods and that it would not be practical nor necessary for retailers to store the full passport name and address of buyers. There are also privacy concerns. Further as TRS generally doesn't apply to the bulk of transactions since most purchases relate to domestic use, it would only add unnecessary red tape.

 

Whilst unfortunate - you should see if JB Hifi can assist you with your issue.