A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 (30/06/2000)

Administered by Department of the Treasury

Legislation au F2006B11596 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 and subsection 4(1) of the Acts Interpretation Act 1901, 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 occurring before the supplier or recipient knows it has occurred:

 

Citation

1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000.

 

Commencement

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

Particular attribution rules for GST payable on taxable supplies made through an agent occurring before the supplier knows it has occurred.

3.                  (1)              The GST payable by you on a taxable supply that you make through an agent upon whom you have to rely for information about the supply to attribute GST payable on the supply, is attributable to the earlier of:

 

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

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

(2)       However, if you account on a cash basis, then:

(a)          if, in a tax period, you, the principal, 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

(b)          if, in a tax period, you, the principal, 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, the principal, become aware has been received, or

(c)          if, in a tax period, you, the principal, 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 rules for input tax credits that arise on creditable acquisitions made through an agent before the recipient knows it has occurred

4.                  (1)              The input tax credit to which you are entitled for a creditable acquisition that you make through an agent upon whom you have to rely for information about the acquisition to attribute input tax credits to which you are entitled for a creditable acquisition, is attributable to the earlier of:

 

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

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

(2)       However, if you account on a cash basis, then:

(a)       if, in a tax period, you, the principal, 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

(b)       if, in a tax period, you, the principal, 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, the principal, are aware you have provided in that tax period, or

(c)       if, in a tax period, you, the principal, 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.

Particular attribution rules for Adjustments

5.                  (1)              An adjustment you have in relation to a supply or acquisition made through an agent upon whom you have to rely for information to attribute the adjustment, is attributable to the tax period in which you, the principal, become aware of the adjustment.

 

(2)       However, if you account on a cash basis, and the adjustment arises from an adjustment event as a result of which you are liable to provide consideration, then:

(a)       if, in a tax period, you, the principal, become aware that you have provided all the consideration – the adjustment is attributable to that tax period; or

(b)       if, in a tax period, you, the principal, become aware that you have provided part of the consideration – the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or

(c)       if, in a tax period, you, the principal, are not aware that any of the consideration has been provided – none of the adjustment 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 expression is defined for the purposes of this Determination:

 

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 day of June 2000

 

Signed by Marilyn Knight

Senior Tax Counsel

Goods and Services Tax Program

Delegate of the Commissioner

 

Overview

The A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 was enacted to address the issue of attributing GST payable on supplies and acquisitions made through an agent, particularly when the supplier or recipient is unaware that the transaction has occurred. This legislative instrument was made under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999 and aims to ensure that GST is appropriately attributed in tax periods when the supplier or recipient becomes aware of the transaction. The policy objective is to provide clarity and prevent inappropriate application of the Act's provisions in such circumstances. The determination applies from the commencement of the A New Tax System (Goods and Services Tax) Act 1999, establishing rules for attributing GST and input tax credits to tax periods when awareness of the transaction occurs, thereby ensuring compliance with the tax system.

Scope and Application

The A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 applies to entities and individuals who make taxable supplies or creditable acquisitions through an agent under the A New Tax System (Goods and Services Tax) Act 1999. This legislation sets out specific rules for attributing GST payable on supplies made through an agent and input tax credits on acquisitions made through an agent, ensuring that these are attributed to the correct tax period. The Determination applies across the Commonwealth of Australia and it commences on the date the primary Act commences. The rules are designed to prevent the inappropriate application of the Act's provisions in circumstances where the supplier or recipient is unaware that a supply or acquisition has occurred. The Determination does not override certain sections of the Act, such as subsections 29-10(3) and 29-20(3), or Divisions 57, 153, and 156.

Key Provisions

The A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 provides specific rules on when GST on supplies made through an agent and input tax credits on acquisitions made through an agent are attributable to the principal. According to Section 3, the GST payable on a taxable supply made through an agent is attributable to the earlier of when the supplier becomes aware of receiving consideration or when they become aware that an invoice has been issued. If the supplier accounts on a cash basis, the GST is attributable to the tax period in which they become aware of receiving all or part of the consideration. Section 4 similarly states that input tax credits for creditable acquisitions made through an agent are attributable to the earlier of when the recipient becomes aware of providing consideration or when they become aware that an invoice has been issued. If the recipient accounts on a cash basis, the input tax credit is attributable to the tax period in which they become aware of providing all or part of the consideration. The Determination imposes obligations on suppliers and recipients to determine the tax periods in which they become aware of receiving or providing consideration or when invoices are issued. The Determination requires suppliers and recipients to rely on their agents for information to attribute GST and input tax credits. It also imposes an obligation on agents to provide their principals with accurate and timely information about supplies and acquisitions. There are no specific offences, penalties, or civil/criminal consequences stated in the Determination for non-compliance. However, non-compliance with the GST Act 1999 or failure to comply with the Determination may result in penalties and interest charges. The penalties for non-compliance can vary depending on the nature and extent of the non-compliance. In some cases, the penalties can be significant, and the Australian Taxation Office (ATO) may take legal action to recover the unpaid tax. It is important for suppliers and recipients to ensure that they comply with the Determination and the GST Act 1999 to avoid any potential consequences.

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