withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination
Reference: Cash 2000/2
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Tax 1999
Date of issue: 28 June 2000
Signatory: Lawrie Hill Assistant Deputy Commissioner GST Public Rulings Unit Delegate of the Commissioner
Registration number: F2006B11576
Registration date: 14 November 2006


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 | This determination takes effect from 1 July 2000 unless it is withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination.