Cash 2000/2

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COMMONWEALTH OF AUSTRALIA

This legislative instrument has been replaced by Cash 2017/1 (F2017L00423)

A New Tax System (Goods and Services Tax) Tax 1999

Under paragraph 29-40(1)(c) 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 in respect of Industrial Trade Unions:

Citation

1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination - Industrial Trade Unions.

Choosing to account on a cash basis

2. The Commissioner has determined that Industrial Trade Unions are enterprises of a kind in respect of which a choice to account on a cash basis may be made under section 29-40.

3. An Industrial Trade Union may choose to account on a cash basis, with effect from the first day of the tax period that the Industrial Trade Union choose.

This determination takes effect from 1 July 2000 unless it is withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination.

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Dated this 28th day of June 2000.

Lawrie Hill
Assistant Deputy Commissioner
GST Public Rulings Unit
Delegate of the Commissioner

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Registration Number: F2006B11576

Registration Date: 14 November 2006

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