{"id":"F2026L00189","name":"A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026","slug":"a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443165,"registerId":"F2026L00189-fast-fetch-1775958072628","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026\n\nI, Will Day, Deputy of Commissioner of Taxation, make the following determination.\n\nDated 25 February 2026\n\nWill Day\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  GST attribution rules for a prepayment for a telecommunication supply\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 29-25(1) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) consideration;\n\n(b) invoice;\n\n(c) taxable supply;\n\n(d) tax period;\n\n(e) telecommunication supply.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nprepayment means a payment made by a customer to a telecommunications provider for a taxable supply that is a telecommunication supply before the provider has issued an invoice for the supply as part of its regular billing cycle.\n\ntelecommunications provider means an entity that makes telecommunication supplies to the public for a fee.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  GST attribution rules for a prepayment for a telecommunication supply\n\n  If a prepayment for a taxable supply that is a telecommunication supply is made to a telecommunications provider that does not account on a cash basis, the GST payable by the provider on the supply is attributable to the earlier of:\n\n (a) the tax period in which an invoice is issued in relation to the supply; and\n\n (b) the tax period in which an invoice would have been issued by the telecommunications provider in relation to the supply had the prepayment not been made.\n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope. It replaces the 2016 Determination (No. 28) with substantively identical rules for GST attribution of telecom prepayments. The scope remains tightly focused on the specific timing issue for non-cash-basis telecom providers and has not expanded beyond this original purpose."},"complexity_factors":["Very short instrument (approximately 1.5 pages of substantive content)","Only 2 defined terms in the instrument itself ('prepayment' and 'telecommunications provider'), with 5 additional terms referenced from the parent Act","Single operative provision (section 6) with straightforward conditional logic","No nested exceptions or complex cross-referencing beyond the standard reference to the enabling Act","Simple binary structure: definitions + single rule + repeal schedule","Clear temporal test ('earlier of') with only two alternatives"],"plain_english_summary":"This rule changes when GST is payable for upfront customer payments received by phone and internet providers who do not use cash accounting: it defers GST so it aligns with the supplier’s normal invoicing timing rather than immediately on receipt. It affects telecommunications providers (and indirectly their customers) by preventing premature GST outlays and replaces the 2016 rule with the same policy updated in form."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals the earlier 2016 Determination (Schedule 1) and replaces it with a single-rule attribution test for prepayments to non-cash-basis telecommunications providers (section 6). It therefore changes the governing instrument; without the text of the repealed Determination a definitive comparison of substantive widening or narrowing cannot be made, but the operative scope is now the rule set out in section 6."},"complexity_factors":["Single, focused rule but relies on defined terms in the Act (see Definitions note referencing section 195-1 of the Act).","Applies only to providers who do not account on a cash basis — requires identification of accounting basis for each provider (section 6).","Uses a counterfactual test (“would have been issued”) to determine an invoice date, creating potential factual disputes and evidentiary burdens (section 6).","Interacts with tax periods and regular billing cycles, requiring sellers to map invoices and prepayments to tax periods for attribution (section 6).","Repeals the earlier 2016 Determination in full, so transitional or interpretive differences may arise for taxpayers used to the prior instrument (Schedule 1).","Instrument made under delegated authority (subsection 29-25(1) of the Act), limiting legislative complexity but centralising administrative discretion (section 3)."],"plain_english_summary":"This Determination fixes when GST must be attributed for prepayments made to telecommunications providers that do not account on a cash basis. GST is attributed to the earlier tax period of: the period an invoice is issued, or the period an invoice would have been issued had the prepayment not been made. It affects telecommunications providers and customers who prepay; it matters because it determines the timing of GST liability, accounting entries and related recordkeeping for providers and their customers."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-","history":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-/documents"}}