PAR 2017/8 – Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017
PAR 2017/6 – Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017
PAR 2017/4 – Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 – This determination applies where two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition.
PAR 2017/3 – Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017 – This determination applies to entities that make taxable supplies or creditable acquisitions through an agent and are reliant upon that agent for information to enable them to attribute their GST payable or input tax credit entitlement.. The determination also applies to adjustments to those taxable supplies and creditable acquisitions.
PAR 2017/1 – Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017 – This determination applies where a taxable supply or creditable acquisition has been made, but it is subject to a statutory cooling off period. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is an entity which makes a taxable supply or creditable acquisition which is subject to a statutory cooling off period will satisfy the requirements of the determination.
PAR 2015/34 – Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015 – This determination applies to circumstances involving a supply or acquisition made in connection with a remuneration notice given to a collecting society for the purposes of the Copyright Act 1968.
PAR 2012/1 – New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject To Preconditions) Determination 2012 – This legislative instrument applies to a deferred transfer farm-out arrangement if the arrangement is entered into after the commencement date of this legislative instrument and the deferred transfer farm-out arrangement is an arrangement to which Miscellaneous Tax Ruling MT 2012/2: Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements applies.
PAR 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000 – Particular attribution rule for GST payable on a taxable supply made under a contract that provides for retention of some or all of the consideration until certain conditions are met
PAR 2000/1 – A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 – Particular attribution rules for GST payable on taxable supplies made through an agent occurring before the supplier knows it has occurred
PAR 2000/1 – A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000 – Particular attribution rule for GST payable on a taxable supply occurring before the supplier knows the total consideration
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