{"id":"F2025L01065","name":"A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442949,"registerId":"F2025L01065-fast-fetch-1775957861177","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 – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Australian Taxation Office logo, includes the Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 29 August 2025\n\nBen Kelly\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  Attribution rules for GST for collecting societies\n\n7  Attribution rules for GST for copyright owners\n\n8  Attribution rules for input tax credits for copyright owners\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025.\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) creditable acquisition;\n\n(c) input tax credit;\n\n(d) invoice;\n\n(e) taxable supply;\n\n(f) tax period.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\ncollecting society has the meaning given by section 10 of the Copyright Act 1968.\n\ncopyright owner means the owner of a copyright under the Copyright Act 1968.\n\nequitable remuneration has the meaning given by section 4 of the Copyright Regulations 2017.\n\nremuneration notice has the meaning given by section 10 of the Copyright Act 1968.\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  Attribution rules for GST for collecting societies\n\n  The GST payable by a collecting society on a taxable supply made to a copyright owner is attributable to the tax period in which the society becomes aware that the owner is entitled to receive a distribution of an amount of equitable remuneration, in circumstances where:\n\n (a) the society is given a remuneration notice for the amount;\n\n (b) the amount is collected by the society; and\n\n (c) the consideration for the supply, which is the payment for the administrative costs of the society out of the amount, is withheld by the society.\n\n7  Attribution rules for GST for copyright owners\n\n  The GST payable by a copyright owner on a taxable supply they make, and in respect of which a remuneration notice is given to a collecting society, is attributable as follows:\n\n (a) if the owner accounts on a non-cash basis, the GST is attributable to the earlier of:\n\n (i) the tax period in which the owner becomes aware that any consideration has been received for the supply; and\n\n (ii) the tax period in which the owner becomes aware that an invoice relating to the supply has been issued;\n\n (b) if the owner accounts on a cash basis, the GST is attributable to the tax period in which the owner becomes aware that any consideration has been received for the taxable supply, but it is only attributable to the extent of the amount of consideration received.\n\n8  Attribution rules for input tax credits for copyright owners\n\n  An input tax credit for a creditable acquisition made by a copyright owner from a collecting society, is attributable as follows:\n\n (a) if the owner accounts on a non-cash basis, the input tax credit is attributable to the earlier of:\n\n (i) the tax period in which the owner becomes aware that any consideration has been provided for the acquisition; and\n\n (ii) the tax period in which the owner becomes aware that an invoice relating to the acquisition has been issued\n\n (b) if the owner accounts on a cash-basis, the input tax credit is attributable in the tax period in which the owner becomes aware that any consideration has been provided for the creditable acquisition, but it is only attributable to the extent of the amount of consideration provided.\n\n \n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n\n \n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement of a 2015 determination with the same scope. It maintains the same purpose: setting attribution rules for GST transactions between collecting societies and copyright owners. No expansion of scope is evident."},"complexity_factors":["Short instrument with only 8 substantive sections plus a repeal schedule","Only 5 defined terms in section 4, with most definitions pointing to external legislation (Copyright Act 1968 and Copyright Regulations 2017)","Simple conditional structure: two parallel rules (sections 7 and 8) with binary branches for cash vs non-cash accounting","No nested exceptions or complex cross-referencing beyond basic references to the parent GST Act","Single repeal item replacing one previous determination with a new one of similar scope"],"plain_english_summary":"This rule clarifies when collecting societies and copyright owners must report and pay GST on royalties and administration fees, and when owners may claim related input tax credits. It ties timing to when entitlement is realised or, for owners, to cash vs non‑cash accounting (receipt vs invoice/awareness). It gives certainty to collecting societies, creators, and the ATO about which tax period applies."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"This instrument repeals the entire 2015 Determination (Schedule 1) and replaces it with new attribution timing rules for GST and input tax credits specifically for supplies and acquisitions involving collecting societies and copyright owners (ss 6–8). The core subject matter—GST timing for collecting society operations—remains, but the mechanism for when tax is attributed is redefined around 'awareness' triggers, withholding of administrative payments, and cash/non‑cash accounting distinctions."},"complexity_factors":["Timing triggers based on a party 'becoming aware' of entitlement or consideration (ss 6–8) introduce a subjective knowledge standard that can be hard to administer and audit.","Different attribution rules for cash‑basis versus non‑cash‑basis accounting require taxpayers to maintain parallel tracking systems (ss 7–8).","Interaction with remuneration notices and equitable remuneration requires cross‑checking between GST records and copyright regime instruments (definitions and ss 6–8).","Withholding by the collecting society of the administrative payment as consideration creates an agency‑style flow of funds and a dependent timing event (s 6).","Reliance on external statutory definitions (Act s195‑1, Copyright Act 1968, Copyright Regulations 2017) increases interpretive complexity.","Full repeal of the 2015 Determination means transitional/comparative interpretation issues for taxpayers familiar with the previous rules (Schedule 1).","Commencement 'the day after registration' creates a short implementation horizon for affected parties (cl 2)."],"plain_english_summary":"This Determination replaces the earlier 2015 attribution rules and sets when GST and related input tax credits are recognised for transactions between collecting societies and copyright owners. Mechanically, it ties GST timing to specific events — notably a society’s awareness of an owner’s entitlement and the withholding of administrative payments, and different timing rules for owners who account on a cash or non‑cash basis (ss 6–8). It affects collecting societies (who withhold and account) and copyright owners (who claim GST/output tax), creating monitoring and timing obligations."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll","history":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-supplies-and-acquisitions-relating-to-coll/documents"}}