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Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017

Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017

Administered by Department of the Treasury

Legislation au F2017L00366 In force Legislative Instrument

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Explanatory Statement

General Outline of Determination

The determination is made under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
The determination sets out the particular attribution rules for when two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition.
The determination is a legislative instrument for the purposes of the Legislation Act 2003.

Date of effect

5. The determination is taken to have commenced on the day after its registration on the Federal Register of Legislation.

What is the Determination about

6. The determination provides a tiebreaker rule where two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition.

7. Where GST payable on the same kind of taxable supply is attributable to different tax periods under two or more determinations made under section 29-25 of the GST Act, this determination makes the GST payable attributable to the latter or the latest of those tax periods.

8. Similarly, where the input tax credit for a creditable acquisition is attributable to different tax periods under two or more determinations made under section 29-25 of the GST Act, this determination makes the input tax credit attributable to the latter or the latest of those tax periods.

What is the effect of this Determination

9. The effect of this determination is to clarify the appropriate tax period to attribute GST and input tax credits where more than one determination made under section 29-25 of the GST Act is applicable.

Background

10. This determination repeals and replaces A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000 (F2006B11604).

11. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination.

Consultation

12. Subsection 17(1) of the Legislation Act 2003 requires, before the making of a determination, that the rule-maker is satisfied that appropriate and reasonably practicable consultation has been undertaken.

13. Broad consultation has been undertaken. The draft determination and draft explanatory statement were published on the ATO Legal database at ato.gov.au seeking feedback and comments for a period of two weeks. Notice of the draft determination was also published to ato.gov.au and subscription alerts issued. Tax professionals and tax associations regularly review both the Legal database and ato.gov.au and further promulgate advice of new drafts issued in their internal news bulletins. The major legal publishers also publish news of the drafts in their key tax alerting services - such as the Weekly Tax Bulletin (published by Thomson Reuters Australia) and Tax Tracker and Tax Week (published by CCH Australia). Additionally, draft determinations and draft explanatory statements have been published on the ATO Consultation Hub. Links to these drafts were published organisations and newsletters such as the Taxation News (Chartered Accountants Australia and New Zealand) weekly bulletin. No comments have been received to date.

Legislative references
A New Tax System (Goods and Services Tax) Act 1999 (GST Act)
Acts Interpretation Act 1901
Legislation Act 2003
Human Rights (Parliamentary Scrutiny) Act 2011

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017

The Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the Legislative Instrument

This determination specifies how the attribution rules operate when two or more determinations made under section 29-25 of the GST Act apply and the GST payable on taxable supplies or input tax credits for creditable acquisitions are attributable to multiple tax periods.

Human rights implications

The Instrument does not engage any of the applicable rights or freedoms. It clarifies the period to attribute GST payable and input tax credits when there is a conflict between different attribution rules.

Conclusion

The Instrument is compatible with human rights as it does not raise any human rights issues.

Overview

The Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 was enacted under the A New Tax System (Goods and Services Tax) Act 1999. This determination was introduced to address the complexity and potential conflicts that arise when multiple attribution rules apply to the same kind of taxable supply or creditable acquisition, thereby clarifying the appropriate tax period for attributing GST and input tax credits. The determination is a legislative instrument for the purposes of the Legislation Act 2003 and was made under the authority of subsection 29-25(1) of the GST Act. It was introduced to provide a clear tiebreaker rule, ensuring that where different tax periods are specified under various determinations, the GST payable or input tax credit is attributable to the latest or most recent tax period specified. This aims to simplify compliance and reduce ambiguity for entities affected by multiple attribution rules.

Scope and Application

The Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 applies to entities and individuals engaged in taxable supplies and creditable acquisitions under the A New Tax System (Goods and Services Tax) Act 1999. The Determination provides a clear rule for attributing Goods and Services Tax (GST) and input tax credits to the correct tax period when two or more attribution rules conflict, ensuring consistency in tax liability calculation. This legislative instrument operates on a Commonwealth level, applying across Australia, and it is a legislative instrument for the purposes of the Legislation Act 2003. The Determination extends the operation of the GST Act by specifying the attribution rules when multiple determinations apply, thereby clarifying the tax periods for attribution of GST and input tax credits. The Determination does not specify any exclusions, exemptions, or thresholds but provides a tiebreaker rule to resolve conflicts between different attribution rules. The Determination is compatible with human rights as it does not engage any of the applicable rights or freedoms, and it clarifies the attribution period without raising any human rights issues.

Key Provisions

The Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 (F2017L00366) provides specific guidance on how to apply certain rules when multiple attribution rules conflict in the context of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). This determination, made under section 29-25(1) of the GST Act, aims to clarify the appropriate tax period for attributing GST payable and input tax credits where there are competing rules. Specifically, the determination stipulates that when two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition, the GST payable or input tax credit will be attributed to the latter or the latest tax period specified by these determinations (sections 7 and 8). This clarification ensures there is a consistent and predictable method for attributing tax periods in cases of conflict. Entities governed by the GST Act must adhere to the attribution rules outlined in this determination when multiple determinations are applicable. They must ensure that the GST payable or input tax credits are attributed to the tax period specified by the latest determination. This obligation necessitates careful review and compliance with the attribution rules as they are applied to various taxable supplies and creditable acquisitions. Entities should maintain accurate records and documentation to support the attribution of GST and input tax credits according to the determination's provisions. Failure to comply with the attribution rules specified in this determination can result in significant legal and financial repercussions. Although the document does not explicitly detail specific offences or penalties, breaches of GST attribution rules generally lead to penalties under the GST Act. These can include financial penalties based on the amount of GST involved, interest on the unpaid GST, and in severe cases, criminal charges. The penalties are determined by the Commissioner of Taxation and can be substantial, depending on the nature and extent of the breach. Entities are therefore advised to ensure strict adherence to the rules to avoid these consequences.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Repeal & Amendment; Compliance Obligations

Interactions

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.

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