A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
Reference: LI 2026/6
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 25 February 2026
Signatory: Will Day Deputy Commissioner of Taxation
Registration number: F2026L00194
Registration date: 4 March 2026

I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026. | 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 Note: This table relates only to the provisions of this instrument as originally made.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 Note: This table relates only to the provisions of this instrument as originally made.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 subsection 29-25(1) 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) adjustment; (b) associate; (c) consideration; (d) entity; (e) invoice; (f) taxable supply; (g) tax period. (a) adjustment; (b) associate; (c) consideration; (d) entity; (e) invoice; (f) taxable supply; (g) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. billing agent means an entity that is authorised to issue invoices on behalf of a supplier of electricity distribution services but is not an associate of that supplier. electricity distribution services means the delivery of electricity to end-use customers, along with the provision of related support services. | 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 GST attribution rules for supplies of electricity distribution services: The GST payable by a supplier of a taxable supply of electricity distribution services is attributable to the tax period in which the supplier receives from the billing agent all the information necessary to ascertain the total consideration for the supply, in circumstances where: (a) the supplier does not account on a cash basis; and (b) the billing agent issues an invoice for the supply; and (c) the supplier is unable to ascertain the total consideration for the supply in an earlier tax period, if in that earlier tax period: (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. (a) the supplier does not account on a cash basis; and (b) the billing agent issues an invoice for the supply; and (c) the supplier is unable to ascertain the total consideration for the supply in an earlier tax period, if in that earlier tax period: (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. | 7 Adjustment attribution rules for supplies of electricity distribution services: An adjustment relating to a taxable supply of electricity distribution services is attributable to the tax period in which the supplier receives from the billing agent all the information necessary to ascertain the amount of the adjustment, in circumstances where the supplier is unable to ascertain the amount of the adjustment without that information. Goods and Services Tax: Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services | 1 The whole of the instrument: Repeal the instrument