These determinations are made by the Commissioner of Taxation pursuant to delegation powers under various sections of the GST Act.
Adjustment Notes – information requirements
AN 2013/1 Goods and Services tax: Adjustment Note Information Requirements Amendment 2013 – To clarify the operation of subparagraphs 5(1)(c)(i) and (ii), paragraphs 5(1)(g) and 5(2)(g) and subclause 5(4) of A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 and to insert subclause 5(5)
AN 2012/1 A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012
TPANI 2010/1 – A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010 – this determination applies to third party adjustment notes issued under subsection 134-20(1) of the GST Act.
Adjustment Notes – time extension to provide
AN 2015/35 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015. This determination applies to a Public Utility Provider who is a gas retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier.
AN 2015/36 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015. This determination applies to a Public Utility Provider who is an electricity retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier.
AN 2015/37 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 – Supplies made by electricity distributors to electricity retailers. An Electricity Distributor, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to an electricity retailer to 98 days.
AN 2002/1 – A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Note Determination (No. 1) 2002 – Supplies made by electricity distributors to electricity retailers. (revoked)
AN 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Note Determination (No. 1) 2000 (revoked)
Adjustment Notes – waivers
WAN 2013/1 – A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013
WAN 2013/2 – A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013
WAN 2008/1 – Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 – For the purposes of attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition) to a tax period, a cardholder is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if the requirements provided by this instrument are satisfied.
WAN 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 – Decision of a Court or Tribunal – The circumstances set out in clause 4 are circumstances in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply.
WAN 2004/7 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 – the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies (reverse charge provisions)
WAN 2000/3 – A New Tax System (Goods and Services Tax) Act 1999 Waiver to hold a Adjustment Note for a Decreasing Adjustment Determination 2000 – MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL.
Agent principal
AAAMMI 2015/33 Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015 – This determination applies to all supplies of multi-media products made through retailers and distributors of those products including but not limited to newsagents, supermarkets, convenience stores and delivery agents. This determination applies to intermediaries and principals in simple, two party relationships and also intermediaries and principals in more complex arrangements involving, for example, a number of sub-intermediaries
Attribution – special rules
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
Correcting GST Errors
GSTE 2013/1 – Goods and Services Tax: Correcting GST Errors Determination 2013 – This Determination specifies the circumstances in which you may, in working out your net amount for a tax period, correct errors that were made in working out your net amount for an earlier tax period
Creditable purpose – ways to work out extent
CP 2001/1 – A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1 – Information about the simplified method to apportion input tax credits for caravan park operators who have chosen to input tax supplies of long-term accommodation
Enterprise types that can use cash basis
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
Foreign exchange conversion
FOREX 2001/1 – A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 – This determination applies to an entity that works out the value in Australian currency where the consideration for a taxable supply is expressed in a currency other than Australian currency
Fund raising event frequency
FUND 2001/1 – A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001 – the frequency with which fund-raising events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection 40-165(1)
Margin scheme valuation
MSV 2015/53 – Goods and Services Tax: Margin Scheme Valuation Requirements Determination MSV (No. 53) 2015 – costs of completion method
MSV 2009/1 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2009/1 – This determination specifies the requirements for making valuations for the purposes of applying the margin scheme in Division 75. The requirements apply to valuations for taxable supplies of real property made on or after 1 March 2010.
MSV 2005/1 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/1 – additional valuation method
MSV 2005/2 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/2 – costs of completion method (revoked)
MSV 2005/3 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 – taxable supplies for real property made on or after 1 December 2005
MSV 2000/1 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No. 1) 2000 – completed premises
MSV 2000/2 – A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No. 2) 2000 – partly completed premises
Recipient created tax invoices
RCTI 2015/14 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.14) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 44) 2000 (F2005B02799), registered on 29 September 2005.
RCTI 2015/15 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 14) 2000 (F2007C00486), registered on 18 July 2007
RCTI 2015/17 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 21) 2000. (F2005B02399), registered on 14 September 2005.
RCTI 2015/18 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 24) 2000. (F2007C00515), registered on 19 July 2007.
RCTI 2015/19 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 26) 2000. (F2005B02067), registered on 12 September 2005.
RCTI 2015/20 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 29) 2000. (F2007C00521), registered on 19 July 2007.
RCTI 2015/21 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 36) 2000. (F2007C00525), registered on 19 July 2007.
RCTI 2015/22 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 37) 2000. (F2007C00538), registered on 24 July 2007
RCTI 2015/23 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 42) 2000. (F2007C00539), registered on 24 July 2007.
RCTI 2015/24 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 5) 2000. (F2005B03122), registered on 15 September 2005
RCTI 2015/25 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 8) 2000. (F2007C00523), registered on 19 July 2007.
RCTI 2015/26 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 9) 2000. (F2005B02426), registered on 15 September 2005.
RCTI 2015/27 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015 – replaces and revokes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 1) 2005. (F2005L01636), registered on 24 June 2005.
RCTI 2014/1 – Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No. 1) 2014 – amends Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 1) 2012 to ensure training providers can continue to issue recipient created tax invoices following the closure of General Practice Education and Training Limited (GPET) on 31 December 2014.
RCTI 2012/1 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012. This determination applies to a training provider who, as part of its role in organising and/or delivering General Practice Training Programs, acquires a taxable supply of training services from a GST registered accredited service provider.
RCTI 2010/1 – Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010 – amends the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000
RCTI 2008/1 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 – This determination applies to an entity that acquires promotional services, related to agricultural products they produce, as a taxable supply from a registered entity
RCTI 2006/1 – Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2006 – This determination applies to an entity, which acquires Demand Side Response (DSR) as a taxable supply from a registered entity.
RCTI 2003/1 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.1) 2003 – refrigerant processors
RCTI 2003/3 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2003 – electronic pharmacy data
RCTI 2001/1 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 1) 2001 – securities agency or referral service
RCTI 2001/3 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2001 – fuel wholesalers
RCTI 2001/4 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2001 – superannuation schemes
RCTI 2001/5 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 – transportation of photographic and imaging equipment or related supplies
RCTI 2001/6 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2001 – certain legal services
RCTI 2001/7 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 – royalties for copyrighted material
RCTI 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 – various classes of tax invoices
RCTI 2000/1A – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 – horse racing clubs
RCTI 2000/2 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 – road transport
RCTI 2000/4 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 – recycling: general
RCTI 2000/6 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 – research grants
RCTI 2000/7 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 – greyhound racing
RCTI 2000/10 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000 – securities and derivatives
RCTI 2000/12 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000 – loyalty and customer rewards programs
RCTI 2000/13 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 – retail selling agents
RCTI 2000/15 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000 – caravan parks
RCTI 2000/16 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 – prize winning events
RCTI 2000/17 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000 – recycling of precious metals
RCTI 2000/22 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 – labour services
RCTI 2000/23 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 – referral services
RCTI 2000/26 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 – food and grocery manufacturers and retailers
RCTI 2000/27 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 – construction
RCTI 2000/30 – A New Tax System (Goods and Services Tax) Act Class of Recipient Created Tax Invoice (RCTI) for supplies of reinsurance or supplies of retrocession – insurance: reinsurance and retrocession
RCTI 2000/31 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000 – authors and publishers
RCTI 2000/32 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000 – commission agents ad publishers
RCTI 2000/33 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.33) 2000 – financial planning services
RCTI 2000/34 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.34) 2000 – friendly societies
RCTI 2000/40 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000 – vending machine operator
RCTI 2000/43 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 – primary production labour services
RCTI 2000/46 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 – vehicle dealers
RCTI 2000/48 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.48) 2000 – ATM transactions
RCTI 2000/49 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 49) 2000 – financial supply be defined commission or fee based service
RCTI 2000/63 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 63) 2000 – quarry operators
RCTI 2000/64 – A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to a referrer, spotter, sub-agent, or sub-intermediary in respect of general insurance business Determination (No 64) 2000 – general insurance sub-agents
Second hand goods
Simplified accounting methods
SAM 2007/1 – Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007 – food retailers
SAM 2006/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2006 – restaurants, cafes and caterers
SAM 2005/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2005 – supermarkets or convenience stores
SAM 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004 – government prisons
SAM 2001/1 – A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination 2001 – arrangements for specific types of food retailers
Tax invoices – waivers
WTI 2014/1 – New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014
WTI 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 – Decision of a Court or Tribunal.
WTI 2000/6 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold a Tax Invoice Determination 2000 – MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL. – bank interchange services
Telecommunications supplies
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