Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
Enterprise types that can use cash basis for incapacitated entities.
Administered by: Treasury
Registered 29 Sep 2005
Gazetted 20 Dec 2000
Date of repeal 01 Oct 2015
Repealed by Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities

COMMONWEALTH OF AUSTRALIA

 

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

 

DETERMINATION

 

Under paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999,

 I make the following determination:

 

Citation

 

1.         This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No. 1) 2000 – representatives of incapacitated entities.

 

Commencement

 

2.         (a) This determination commences on the date on which it is issued.

 

(b) This determination does not revoke or vary any previous determination made by the Commissioner.

 

Enterprises of the kind which may choose to account for GST on a cash basis

 

3.         An enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which a representative of that incapacitated entity may choose to account for GST on a cash basis. 

 

Definition

 

4.         Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

 

 

 

 

Dated this 20th day of December 2000

 

 

 

 

Signed by Tracey Mellick

Assistant Commissioner

Goods and Services Tax Program

Delegate of the Commissioner