A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

CASH 2017/1


Attention This legislative instrument replaces F2006B11576

COMMONWEALTH OF AUSTRALIA

A New Tax System (Goods and Services Tax) Act 1999

I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

1. Name of determination
This determination is the Goods and Services Tax: Accounting on a cash basis Determination 2017 - Industrial Trade Unions .

2. Commencement
This determination commences on 1 April 2017.

3. Repeal of previous determination
This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination - Industrial Trade Unions - F2006B11576 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017.

4. Application
This determination applies to an industrial trade union that satisfies the requirements of this determination.

This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an industrial trade union will generally satisfy the requirements of this determination.

5. Choosing to account on a cash basis
The Commissioner has determined that industrial trade unions are enterprises are enterprises of a kind for which a choice to account on a cash basis may be made under section 29-40 of the GST Act.

6. Definitions
The following expression is defined for the purposes of this determination:

industrial trade union means a trade union registered under an Australian law.



Other expressions in this determination have the same meaning as in the GST Act.


Dated: 12 April 2017
Signed by Timothy Dyce
Deputy Commissioner of Taxation



Registration Number: F2017L00423
Registration Date: 12 April 2017

Related Explanatory Statements:
CASH 2017/1 - Explanatory Statement



 


Top of page
More information on page