{"id":"F2006B11576","name":"A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination – Industrial Trade Unions","slug":"a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57518,"registerId":"commonwealth-F2006B11576-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination – Industrial Trade Unions","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: 12-22 Woniora Road Hurstville NSW 2220\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\n \n\n \n\nA NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\n \n\n \n\nDETERMINATION\n\n \n\n \n\n \n\nUnder 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: \n\n \n\n \n\n \n\nCitation\n\n \n\n1. 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.\n\n\n \n\n \n\n \n\n# Choosing to account on a cash basis\n\n \n\n2.                   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.\n\n \n\n3.             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that the Industrial Trade Union choose.\n\n \n\n \n\n \n\nThis determination takes effect from 1 July 2000 unless it is withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination. \n\n \n\n \n\nDated this 28 day of June 2000.\n\n \n\n \n\n \n\n \n\n \n\n \n\nSigned by Lawrie Hill\n\nAssistant Deputy Commissioner\n\nGST Public Rulings Unit\n\nDelegate of the Commissioner\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1555},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains strictly limited to its original purpose of permitting cash basis GST accounting for industrial trade unions, with no expansion into other entity types or accounting methods."},"complexity_factors":["Single operative provision (clause 2) granting permission","No definitions section or interpretative clauses","No cross-references to other legislative schemes beyond the empowering provision","No exceptions, conditions, or procedural requirements beyond the initial choice"],"plain_english_summary":"This determination lets industrial trade unions use cash-basis GST accounting instead of the usual accrual rules, so GST is paid when money is actually received rather than when invoices are issued.  \n\nThat change helps unions’ cash flow, reduces the risk of paying GST on unpaid fees, and simplifies bookkeeping; a union can opt in and have the choice apply from the start of its chosen tax period."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial","history":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-accounting-on-a-cash-basis-determination-industrial/documents"}}