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A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject To Preconditions) Determination 2012

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2012L0086624 August 2011 - 28 September 2022

For an application provision relating to the repeal of this instrument, see section 3 of the A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022.


Details

Title ID
F2012L00866
Collection
Legislative instrument
Type
Principal | As Made
Registered
16 April 2012
Effective
24 August 2011 - 28 September 2022

Any available explanatory material for this instrument can be found on the Downloads tab

For an application provision relating to the repeal of this instrument, see section 3 of the A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022.

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    08 May 2012
  • Explanatory Statement
    08 May 2012

Senate

  • Legislative Instrument
    10 May 2012
  • Explanatory Statement
    10 May 2012