Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017 (Cth)

Legislative Instrument

Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017

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).

Signed by Timothy Dyce Deputy Commissioner of Taxation Dated: 29/03/2017

1. Name of determination

This determination is Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017.

2. Commencement

This determination commences on the day after its registration on the Federal Register of Legislation.

3. Repeal of previous determination

This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No 1) 2000 – F2006B11578, registered on 15 November 2006.

4. Application

This determination applies to a taxable supply of gas or electricity made on or after the commencement of this determination by an entity that:

(1) is a public utility provider

(2) has a payment arrangement with the recipient of that taxable supply, and

(3) does not account on a cash basis.

The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination, is a public utility provider and has a payment arrangement with the recipient of that taxable supply and does not account on a cash basis will satisfy the requirements of this determination.

5. Particular attribution rule for GST payable on a taxable supply of gas or electricity made by a public utility provider that has a payment arrangement with the recipient of the taxable supply