the A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No. 1) 2000 - representatives of incapacitated entities 
Reference: Cash 2000/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Tax 1999
Date of issue: 20 December 2000
Signatory: Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2005B02440
Registration date: 29 September 2005


2.(a) This determination commences on the date on which it is issued.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Enterprises of the kind which may choose to account for GST on a cash basis 3. An enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which a representative of that incapacitated entity may choose to account for GST on a cash basis. Definition 4. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .