{"id":"F2006B11652","name":"A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000","slug":"a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57642,"registerId":"commonwealth-F2006B11652-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"GST payable on the non-retained consider","sectionType":"part","heading":"GST payable on the non-retained consideration, in relation to a taxable supply, means the amount worked out in accordance with Clause 5(2);","content":"## GST payable on the non-retained consideration, in relation to a taxable supply, means the amount worked out in accordance with Clause 5(2);","sortOrder":0},{"sectionNumber":"GST payable on the retention amount, in ","sectionType":"part","heading":"GST payable on the retention amount, in relation to a taxable supply, means the amount worked out in accordance with Clause 5(1);","content":"## GST payable on the retention amount, in relation to a taxable supply, means the amount worked out in accordance with Clause 5(1);\n\ninput tax credit on the non-retained consideration, in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(2);\n\ninput tax credit on the retention amount, in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(1);\n\ninvoice for the retention amount, means a document notifying an obligation to pay the retention amount issued in relation to that amount following the expiry of the defects period;\n\nnon-retained consideration, in relation to a taxable supply or a creditable acquisition, means the amount obtained by subtracting the retention amount from the consideration for that supply;\n\nretention amount, in relation to a taxable supply or a creditable acquisition, means that part of the consideration for the supply that the recipient of the supply retains under the terms of a contract which provide for the recipient to retain an amount until certain conditions specified in the contract are met;\n\nthe Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n(2) Other expressions in this Determination have the same meaning as in the Act.\n\nSigned this 30th day of June 2000\n\nSigned by Marilyn Knight\n\nSenior Tax Counsel\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":2339},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This 2000 determination establishes the original framework for GST treatment of retention payments under the then-new GST system. It addresses a specific construction industry payment practice (holdbacks for defects liability) without expanding beyond this narrow technical purpose."},"complexity_factors":["8 defined terms with interdependent definitions (e.g., 'non-retained consideration' defined by reference to 'retention amount')","Cross-references to unprovided clauses (Clauses 5 and 6) containing the substantive attribution formulas","References to the parent GST Act 1999 for interpretation of residual terms","Technical tax concepts requiring specialized knowledge (attribution, creditable acquisitions, input tax credits)","Duplicate text suggesting drafting or transcription errors"],"plain_english_summary":"This determination resolves a GST cash‑flow problem in construction contracts with retention clauses by treating the main contract consideration under normal GST timing while applying special timing to the retention amount. A builder isn’t required to attribute GST on withheld retention until an invoice for that retention is issued after the defects period, protecting cash flow while ensuring eventual tax collection."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments","history":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-act-1999-particular-attribution-rules-for-retention-payments/documents"}}