Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This Determination relates to enterprise types that can use cash basis for industrial trade unions.
Administered by: Treasury
Registered 14 Nov 2006
Gazetted 28 Jun 2000
Date of repeal 01 Apr 2017
Repealed by Goods and Services Tax: Accounting on a cash basis Determination 2017 – Industrial Trade Unions

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 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination in respect of Industrial Trade Unions: 

 

 

 

Citation

 

1.                  This determination may be cited as:   A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination – Industrial Trade Unions.

 

 

 

Choosing to account on a cash basis

 

2.                  The Commissioner has determined that Industrial Trade Unions are enterprises of a kind in respect of which a choice to account on a cash basis may be made under section 29-40.

 

3.              An Industrial Trade Union may choose to account on a cash basis, with effect from the first day of the tax period that the Industrial Trade Union choose.

 

 

 

This determination takes effect from 1 July 2000 unless it is withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination. 

 

 

Dated this 28 day of June 2000.

 

 

 

 

 

 

Signed by Lawrie Hill

Assistant Deputy Commissioner

GST Public Rulings Unit

Delegate of the Commissioner