A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No. 1) 2000
Reference: PAR 2000/1S3
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: F2006B11602
Registration date: 20 November 2006


Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rule for GST payable on a taxable supply made through a banknote or coin-operated machine or similar device before the supplier knows it has occurred | 3.(1) The GST payable by you on a taxable supply where: (a) you receive the consideration through a banknote-operated machine, a coin-operated machine or a similar device; and (b) removal of the notes and coins from the machine is the only way you have of knowing when the consideration is received; | (a) you receive the consideration through a banknote-operated machine, a coin-operated machine or a similar device; and (b) removal of the notes and coins from the machine is the only way you have of knowing when the consideration is received; | is attributable to the tax period in which the consideration is removed from the machine or similar device. | (2) This rule applies whether or not you account on a cash basis. | Definitions | 4.(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.