Document ID: chunk:federal_register_of_legislation:F2020L01171:body:0:p2
Version: federal_register_of_legislation:F2020L01171
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was a reference to the test period.

          Note: This subsection does not apply to:

              (a)                  a supply that is not a supply for the purposes of the GST Act, including:

                  (i)                  for an entity that is a deductible gift recipient— to gifts covered by subparagraph 8(8)(f) of the Rules;

                  (ii)                 for an entity that is an ACNC-registered charity (other than a deductible gift recipient) – to gifts covered by subparagraph 8(8)(g) of the Rules; or

              (b)                a supply excluded in the calculation of current GST turnover under the rules including:

                  (i)                  for an entity that is an ACNC-registered charity and elects to disregard a supply under subparagraph 8(8)(h) of the Rules – to those supplies.

                  (ii) other supplies excluded under section 188-15 of the GST Act without any modification under the rules - for example input taxed supplies.

     Accounting method

     (2)               In applying subsection 6(1), if an entity:
          (a)               is not registered at any time in the test periods that apply to the entity – then the entity must determine whether GST is attributable to all test periods on the basis that the entity:

              (i)                  chooses to account on a cash basis; or
              (ii)                did not choose to account on a cash basis; and

              (iii)              uses the same accounting basis for all test periods

          (b)               becomes registered during the relevant comparison period or is registered at the beginning of the relevant comparison period – then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act in the first tax period that applied to the entity in the relevant comparison period; or

          (c)               registered after the relevant comparison period – then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act that the entity has at the beginning of its turnover test period.