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Federal Register of Legislation

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No longer in force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
F2012L0086616 April 2012 - 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.


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As made

Effective date
Making date
12 Apr 2012