Norfolk Island
NFNorfolk Island is an Australian external territory where Commonwealth Acts and New South Wales law have applied since the 2015–2016 reforms, but it lies outside the GST indirect tax zone and has no e-invoicing rule of its own in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Peppol eInvoicing network (Australia)
Australia's Peppol network, governed by the Australian Taxation Office as Australian Peppol Authority. The sources reviewed say nothing specific about Norfolk Island; a business there can use it like any Australian participant, through an accredited service provider.
PINT A-NZ Billing · Official source: OpenPeppol · Australia country profile
Commonwealth and applied New South Wales law
Commonwealth Acts extend to Norfolk Island of their own force unless an Act provides otherwise, and New South Wales is the applied law jurisdiction. This is the legal base for tax and invoicing rules on the island.
Legal framework, no technical format · Official source: Federal Register of Legislation · Norfolk Island Act 1979, compilation 21 (open-data document)
Since 1 July 2016, Norfolk Island residents and businesses have been in the Australian income tax system, but the island is still outside the GST indirect tax zone. Check the GST treatment of each supply before applying mainland tax-invoice rules, especially for goods moving between the island and the mainland.
No e-invoicing obligation specific to the island was found. A business that invoices Australian government agencies or mainland trading partners can use the Australian Peppol network and PINT A-NZ, as described in OpenPeppol's Australia profile. The ATO is the Peppol Authority for that network.
Legal guide
Applicable law
Australian external territorySection 18 of the Norfolk Island Act 1979 extends Commonwealth Acts to the island of their own force unless an Act expressly provides otherwise, for Acts passed before, on or after 1 July 2016. Under sections 5 and 18A, the laws of New South Wales, as the applied law jurisdiction, are in force on the island subject to Ordinances.
Official source: Federal Register of Legislation · Norfolk Island Act 1979, compilation 21 (open-data document)GST
Outside the indirect tax zoneThe GST Act defines the indirect tax zone as Australia excluding the external Territories, so Australian GST does not apply to supplies made on the island in the way it does on the mainland. The island's own Goods and Services Tax Act 2007 (NI) was repealed on 1 July 2016. No replacement GST was found in the sources reviewed.
Official source: Federal Register of Legislation · A New Tax System (Goods and Services Tax) Act 1999, compilation 96, volume 2 (open-data document)Income tax and superannuation
In the Australian system since 1 July 2016The Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 commenced on 1 July 2016. It repealed the Norfolk Island income tax exemption in Division 1A of Part III of the Income Tax Assessment Act 1936, brought in the Medicare levy and applied the superannuation guarantee.
Official source: Federal Register of Legislation · Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (open-data document)B2G · invoices to government
No territory-specific e-invoicing obligation found in the sources reviewedOpenPeppol's Australia profile notes some eInvoicing mandates for Australian government agencies. These bind agencies as buyers; the sources reviewed don't apply them to Norfolk Island as a place or to suppliers there.
Official source: OpenPeppol · Australia country profileB2B · business invoices
No e-invoicing obligation found in the sources reviewedOpenPeppol's Australia profile states that eInvoicing is not mandatory for Australian businesses. No Norfolk Island rule requiring e-invoices was found.
Official source: OpenPeppol · Australia country profile
Timeline
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Legislative Assembly abolished
The Norfolk Island Legislation Amendment Act 2015 ended self-government. Laws made by the former Legislative Assembly continue only as "continued laws" that Ordinances can change.
Official source: Federal Register of Legislation · Norfolk Island continued laws -
Australian income tax applies
The Norfolk Island income tax exemption ended, and the Medicare levy and superannuation guarantee started to apply.
Official source: Federal Register of Legislation · Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (open-data document) -
Island GST repealed
The Goods and Services Tax Act 2007 (NI), a continued law, was repealed by Ordinance.
Official source: Federal Register of Legislation · Goods and Services Tax Act 2007 (NI), status record (open data) -
PINT A-NZ mandatory on the Australian Peppol network
PINT A-NZ Billing replaced A-NZ Peppol BIS Billing for invoices exchanged over the Australian network.
Official source: OpenPeppol · Australia country profile
Peppol in Norfolk Island
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.