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

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Legislation au F2005B02439 Not in force Legislative Instrument

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COMMONWEALTH OF AUSTRALIA

 

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

 

DETERMINATION

 

Under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999, I make the following determination, being satisfied under paragraph 29-25(2)(d) of the Act that it is necessary to prevent the provisions of Division 29 and Chapter 4 applying in a way that is inappropriate in 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: 

 

Citation

 

  1. This determination may be cited as: 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.

 

Commencement

 

2.                   This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences.

 

 

Particular attribution rule for GST payable on a taxable supply made by a copyright owner that is subject to a remuneration notice given to a collecting society: 

 

3.                  The GST payable by you, as a copyright owner, on a taxable supply that you make, that is the subject of a remuneration notice given to a collecting society, is attributable to the earlier of: 

 

(a)   the tax period in which you become aware that any of the consideration has been received; or,

(b)   the tax period in which you become aware that an invoice has been issued relating to the supply. 

 

However, if you account on a cash basis, then:

 

(c)   if, in a tax period, you become aware that all of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period; or, 

(d)   if, in a tax period, you become aware that part of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you become aware has been received, or, 

(e)   if, in a tax period, you are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. 

 

 

Particular attribution rule for GST payable on a taxable supply made by a collecting society to a copyright owner that is subject to a remuneration notice: 

 

4.                  The GST payable by you on a taxable supply where: 

 

(a) you are a collecting society for the purposes of the Copyright Act 1968; and, 

(b) the consideration for the taxable supply represents the payment of administrative costs out of equitable remuneration collected by you that is subject to a remuneration notice in terms of the Copyright Act 1968;

is attributable to the tax period in which you become aware the recipient of the supply is entitled to receive a distribution of that equitable remuneration. 

 

 

Particular attribution rule for input tax credits that arise on a creditable acquisition made by a copyright owner as a result of a remuneration notice given to a collecting society:

 

5.                  The input tax credit to which you are entitled for a creditable acquisition that you make from a collecting society, upon whom you have to rely for information about the acquisition to attribute input tax credits, is attributable to the earlier of:

 

(a)   the tax period in which you become aware that any of the consideration has been provided; or,

(b)   the tax period in which you become aware that an invoice has been issued relating to the acquisition. 

However, if you account on a cash basis, then:

(c)   if, in a tax period, you become aware that you have provided all of the consideration for a creditable acquisition – the input tax credit for the acquisition is attributable to that tax period; or, 

(d)   if, in a tax period, you become aware that you have provided part of the consideration – the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you are aware you have provided in that tax period, or,

(e)   if, in a tax period, you are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period.

 

6.                  To avoid doubt, this Determination is not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act.

 

 

Definitions

 

7.                  (1)              The following expressions are defined for the purposes of this Determination:

 

collecting society means a company limited by guarantee declared by the Attorney-General to be a collecting society in accordance with Part VA, Part VB, Division 2 of Part VII, or similar provisions of the Copyright Act 1968. 

 

remuneration notice means the notice given in writing to a collecting society by a particular institution in accordance with Part VA, Part VB, Division 2 of Part VII and/ or similar provisions of the Copyright Act 1968. 

 

the Act means the A New Tax System (Goods and Services Tax) Act 1999.

 

               (2) Other expressions in this Determination have the same meaning as in the Act.

 

 

 

Signed this 1st day of August 2000.

 

 

 

Signed by Bruce Quigley

Senior Assistant Deputy Commissioner

GST Law & Interpretation

Delegate of the Commissioner

 

 

Overview

The A New Tax System (Goods and Services Tax) Act 1999, enacted by the Parliament of the Commonwealth of Australia, was designed to introduce a unified GST system across Australia, replacing various state and territory taxes with a single consumption tax. This legislation aimed to address issues of tax fragmentation and complexity by creating a coherent and streamlined tax framework. One specific problem this Act sought to resolve was the potential for inappropriate application of GST provisions in contexts involving supplies or acquisitions connected with remuneration notices issued under the Copyright Act 1968. To address this, the 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 was made. The policy objective of this determination was to ensure that GST provisions do not apply in a way that is inappropriate for supplies or acquisitions made in connection with remuneration notices issued to collecting societies, thereby preventing inconsistencies and ensuring clarity in tax obligations for these specific transactions.

Scope and Application

The 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 applies to copyright owners and collecting societies that are subject to a remuneration notice under the Copyright Act 1968. This legislation governs the attribution of GST for supplies made by copyright owners and collecting societies and the input tax credits for acquisitions made by copyright owners in connection with such supplies. The determination provides specific rules on when the GST payable and input tax credits are attributable, depending on the awareness of the parties involved regarding the receipt or provision of consideration and the issuance of invoices. It ensures that these rules do not override other specific provisions of the A New Tax System (Goods and Services Tax) Act 1999. The scope of this determination is national, applying across the Commonwealth of Australia, and it commenced on the same date as the primary Act.

Key Provisions

The main operative sections of the 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 focus on the specific attribution of Goods and Services Tax (GST) in particular circumstances involving copyright and collecting societies. Section 3 specifies that for a copyright owner making a taxable supply that is the subject of a remuneration notice given to a collecting society, the GST payable is attributed to the tax period in which the copyright owner becomes aware of the receipt of consideration or the issuance of an invoice. If accounting on a cash basis, GST is attributed to the period when the consideration is received, either in full or in part, or not at all if no consideration is received. Section 4 outlines that for a collecting society making a taxable supply to a copyright owner, the GST is attributed to the tax period when the collecting society becomes aware that the recipient of the supply is entitled to receive a distribution of equitable remuneration. Section 5 details that for a copyright owner making a creditable acquisition from a collecting society, the input tax credit is attributed to the tax period when the copyright owner becomes aware of providing consideration or the issuance of an invoice. If accounting on a cash basis, the input tax credit is attributed to the period when the consideration is provided, either in full or in part, or not at all if no consideration is provided. The obligations imposed by this determination are primarily on copyright owners and collecting societies, requiring them to attribute GST and input tax credits to specific tax periods based on their awareness of the receipt or provision of consideration or the issuance of invoices. Copyright owners must ensure that they attribute GST to the correct tax period, whether they are accounting on an accrual or cash basis. Collecting societies must attribute GST to the tax period when they are aware that the recipient of the supply is entitled to receive a distribution of equitable remuneration. This requirement ensures that both parties correctly account for GST in their tax reporting, maintaining the integrity of the tax system. The determination does not specify any offences, penalties, or civil/criminal consequences for breach. However, non-compliance with the attribution rules could lead to inaccuracies in tax reporting, potentially resulting in disputes with the Australian Taxation Office (ATO) and possible penalties for incorrect or late lodgement of tax returns. The penalties for GST non-compliance can include fines and interest on unpaid GST, with the exact amount depending on the nature and extent of the non-compliance. It is essential for both copyright owners and collecting societies to adhere to the specified attribution rules to avoid these potential consequences.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.