A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025 
Reference: LI 2025/11
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 4 August 2025
Signatory: Larissa Evans Acting Deputy Commissioner of Taxation
Registration number: F2025L00929
Registration date: 13 August 2025

I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following instrument.

1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 29-40(1)(c) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) account on a cash basis; (b) incapacitated entity; (c) representative. (a) account on a cash basis; (b) incapacitated entity; (c) representative. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Kind of enterprise for which an entity may choose to account on a cash basis: An enterprise that was carried on by an incapacitated entity, before it became incapacitated, is an enterprise in respect of which a representative of the incapacitated entity may choose to account on a cash basis. Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities | 1 The whole of the instrument: Repeal the instrument