Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities
Reference: Cash 2015/39
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Tax 1999
Date of issue: 15 September 2015
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2015L01570
Registration date: 30 September 2015


1. Name of Determination: This determination is the Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No 1) 2000 -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 - F2005B02440 , registered on 29/09/2005. • 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 - F2005B02440 , registered on 29/09/2005. | 4. Application: This determination applies to a representative of an incapacitated entity where the incapacitated entity previously carried on an enterprise. | 5. Determination: This determination provides that an enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which the representative of that incapacitated entity may choose to account for GST on a cash basis. It alleviates the necessity for representatives of incapacitated entities to seek a determination in writing from the Commissioner under paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 that they are entitled to choose to account for GST on a cash basis. | 6. Definitions: Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.