CASH 2017/1 – Goods and Services Tax: Accounting on a cash basis Determination 2017 – Industrial Trade Unions

Cash 2015/39 – Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 – representatives of incapacitated entities – 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.

Cash 2000/1 – 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 (revoked)

Cash 2000/2 – A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination – Industrial Trade Unions