{"id":"F2005B02440","name":"A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No. 1) 2000 - representatives of incapacitated entities","slug":"a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":32736,"registerId":"commonwealth-F2005B02440-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"A NEW TAX SYSTEM (GOODS AND SERVICES TAX","sectionType":"part","heading":"A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999","content":"# A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\nDETERMINATION\n\nUnder paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999,\n\nI make the following determination:","sortOrder":0},{"sectionNumber":"Citation","sectionType":"part","heading":"Citation","content":"## Citation\n\n1\\. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No. 1) 2000 – representatives of incapacitated entities.\n\nCommencement\n\n2. (a) This determination commences on the date on which it is issued.\n\n(b) This determination does not revoke or vary any previous determination made by the Commissioner.\n\nEnterprises of the kind which may choose to account for GST on a cash basis\n\n3\\. An enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which a representative of that incapacitated entity may choose to account for GST on a cash basis.\n\nDefinition\n\n4\\. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated this 20th day of December 2000\n\nSigned by Tracey Mellick\n\nAssistant Commissioner\n\nGoods and Services Tax Program\n\nDelegate of the Commissioner","sortOrder":1}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1443},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 2000 determination made under paragraph 29-40(1)(c) of the GST Act. It performs exactly the specific function authorised by that provision—prescribing enterprises for which cash basis accounting may be chosen. The scope has not expanded beyond this original purpose."},"complexity_factors":["Single operative provision (section 3) containing the entire substantive rule","No defined terms within the instrument itself—relies entirely on statutory definitions from the parent Act","No exceptions, conditions, or cross-references beyond the empowering provision","Only 4 sections total including citation and commencement"],"plain_english_summary":"This determination allows **representatives of incapacitated entities** (such as trustees for bankrupt individuals or liquidators for insolvent companies) to use **cash basis accounting** for GST when managing businesses previously run by those entities.\n\nUnder normal GST rules, businesses must account for tax when they issue invoices (accruals basis). However, some entities can choose to account only when money actually changes hands (cash basis)—which helps with cash flow.\n\n**What this does:**\n*   It specifically permits people managing the affairs of an \"incapacitated entity\" (someone who cannot manage their own financial affairs due to bankruptcy, liquidation, or administration) to elect cash basis accounting for the enterprise they are now running.\n*   This ensures GST is only paid to the ATO when the representative actually receives payment from customers, rather than when invoices are issued—critical during insolvency when cash flow is uncertain."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n","history":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-choosing-to-account-on-a-cash-basis-determination-n/documents"}}