Goods and Services Tax: Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services (Cth)

Legislative Instrument

Goods and Services Tax: Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services

I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), being satisfied under paragraph 29-25(2)(e) of the GST Act that it is necessary to prevent the provisions of Division 29 and Chapter 4 applying in a way that is inappropriate involving taxable supplies of electricity distribution services in circumstances described in this determination.

Timothy Dyce Deputy Commissioner of Taxation Dated: 24 February 2016

Name of determination

1. This determination is the Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services.

Commencement

2. This determination commences on the day after registration.

Repeal of previous determination

3. A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003 (the previous determination), F2006B00501, registered on 7 March 2006, is repealed on the commencement of this determination

Determination (Who is covered by this determination)

4. This determination applies to an entity who

(a) makes a taxable supply of electricity distribution services and the invoice for the taxable supply is issued by a billing agent who is not an associate; and

(b) does not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and

(c) ascertains the total consideration for the supply based on information provided by a billing agent, alternatively ascertains the amount of adjustment based on information provided by a billing agent; and