A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000
Reference: PAR 2000/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 30 June 2000
Signatory: Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2006B11604
Registration date: 20 November 2006


Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Attribution of GST payable on a taxable supply of a kind described in more than one determination made under section 29-25 | 3.(1) This rule applies if: (a) you make a taxable supply of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the GST payable on the taxable supply that is attributable to a tax period is also attributable to another tax period or periods. | (a) you make a taxable supply of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the GST payable on the taxable supply that is attributable to a tax period is also attributable to another tax period or periods. | (2) The amount of that GST payable is attributable to the later, or latest of the tax periods. | Attribution of an input tax credit arising from a creditable acquisition of a kind described in more than one determination made under section 29-25 | 4.(1) This rule applies if: (a) you make a creditable acquisition of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the input tax credit for the acquisition that is attributable to a tax period is also attributable to another tax period or periods. | (a) you make a creditable acquisition of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the input tax credit for the acquisition that is attributable to a tax period is also attributable to another tax period or periods. | (2) The amount of that input tax credit is attributable to the later, or latest, of the tax periods. | Definitions | 5.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this Determination have the same meaning as in the Act.