Legislative Determinations – attribution – special rules

PAR 2015/1 – Goods and Services tax: Particular attribution rules for certain motor vehicle incentive payments made to motor vehicle dealers – Legislative Instrument 2015

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 2003/1 – A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003

PAR 2001/1 – A New Tax System (Goods and Services Tax) Act 1999 (particular attribution rules for prepayments for telephone supplies) Determination (No. 1) 2001 

PAR 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000

PAR 2000/1 – A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No. 1) 2000

PAR 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act) Determination (No. 1) 2000 (revoked)

PAR 2000/1 – A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Cooling off Periods) Determination (No. 1) 2000.

PAR 2000/1 – 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.

PAR 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Lay-By Sales) Determination (No. 1) 2000

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