{"id":"F2006B00099","name":"A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004","slug":"a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40523,"registerId":"commonwealth-F2006B00099-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004","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: Schedule 1\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\n \n\nA NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\n \n\nDETERMINATION\n\n \n\nUnder paragraph 151‑20(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (“the Act”) I make the following determination:\n\n \n\nCitation\n\n \n\n1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004.\n\n\n \n\nDetermination\n\n \n\n2.             Paragraph 151-20(2)(b) of the Act applies.\n\n \n\n \n\n \n\n \n\n \n\nSigned this 17th day of December 2004\n\n \n\n \n\n \n\n \n\nSigned by Bruce Quigley\n\nDeputy Chief Tax Counsel\n\nTax Counsel Network\n\nDelegate of the Commissioner\n\n.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1446},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The determination remains precisely limited to its original purpose: activating the Commissioner's discretion to approve annual tax periods under the specific power in paragraph 151-20(2)(b). It has not expanded beyond this narrow administrative function."},"complexity_factors":["Single operative provision (section 2)","No definitions or interpretation section","Only one cross-reference (to paragraph 151-20(2)(b))","Total length of less than 150 words","No exceptions, conditions, or procedural requirements"],"plain_english_summary":"**What this does:** This short determination \"switches on\" the Commissioner's power to let certain businesses and organizations report their Goods and Services Tax (GST) just once a year instead of monthly or quarterly.\n\n**Who it affects:** GST-registered entities (such as small businesses or non-profits) with straightforward tax affairs who want to simplify their reporting obligations.\n\n**Why it matters:** By approving annual tax periods, the Commissioner reduces paperwork and compliance costs for eligible entities, allowing them to align GST reporting with their annual income tax cycle."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004","history":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-annual-tax-period-election-determination-2004/documents"}}