A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No. 1) 2000 
Reference: PAR 2000/1S7
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 26 July 2000
Signatory: Lawrie Hill Assistant Commissioner Rulings Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2006B11578
Registration date: 15 November 2006


Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No. 1) 2000 . | Application of Determination | 2. This Determination applies to a taxable supply of gas or electricity made on or after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 by an entity that: (a) is a public utility provider; and (b) has a payment arrangement with the recipient of that supply; and (c) does not account on a cash basis. | (a) is a public utility provider; and (b) has a payment arrangement with the recipient of that supply; and (c) does not account on a cash basis. | Particular attribution rule for GST payable on a taxable supply of gas or electricity made by a public utility provider | 3. The GST payable on a taxable supply of gas or electricity made by a public utility provider is attributable to: (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the supplier did not have a payment arrangement with the recipient; whichever is the earlier. | (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the supplier did not have a payment arrangement with the recipient; | whichever is the earlier. | Definitions | 4.(1) The following expressions are defined for the purposes of this Determination: payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that supply; public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. | payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that supply; public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. | (2) Other expressions in this Determination have the same meaning as in the Act.