Australian Government

Federal Register of Legislation

Scheduled Maintenance - Thursday 13 August 2026 from 8:30pm AEST

Maintenance is scheduled between 8:30pm - 11 pm AEST, Thursday 13 August 2026 and the site may be unavailable or slow during this time.

Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

A New Tax System (Goods and Services Tax) Act 1999

Latest version

F2017L00364

31 March 2017

Table of contents

Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017 - [Legislative Instrument]