{"id":"F2025L00929","name":"A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442921,"registerId":"F2025L00929-fast-fetch-1775957837173","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) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025","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) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025\n\nI, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following instrument.\n\nDated 4 August 2025\n\nLarissa Evans\n\nActing Deputy Commissioner of Taxation\n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Kind of enterprise for which an entity may choose to account on a cash basis\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) 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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 paragraph 29-40(1)(c) 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) account on a cash basis;\n\n(b) incapacitated entity;\n\n(c) representative.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\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  Kind of enterprise for which an entity may choose to account on a cash basis\n\n  An enterprise that was carried on by an incapacitated entity, before it became incapacitated, is an enterprise in respect of which a representative of the incapacitated entity may choose to account on a cash basis.\n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same narrow scope as its predecessor. It simply re-enacts the existing permission for representatives of incapacitated entities to use cash basis accounting, without expanding the categories of eligible entities or altering the underlying policy."},"complexity_factors":["Very short instrument — only 6 substantive sections plus a repeal schedule","Only 1 defined term ('Act') in the instrument itself; other terms are imported by reference from the parent GST 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","Essentially a re-enactment/update of existing policy (repealing and replacing Determination No. 39 of 2015)"],"plain_english_summary":"This 2025 GST determination lets people appointed to manage a business when the owner is incapacitated (trustees, administrators, executors) use cash‑basis GST accounting instead of accrual. GST is reported only when payments are made, reducing admin when winding up or running distressed or deceased estates. It replaces the 2015 determination on the same point."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument restricts its effect to representatives of incapacitated entities electing cash‑basis GST treatment for enterprises carried on before incapacity (section 6) and repeals the 2015 Determination on the same topic (Schedule 1). It does not expand the categories of entities or enterprises covered beyond that defined scope; statutory definitions in the GST Act determine the exact reach (section 4)."},"complexity_factors":["Single operative rule narrowly framed: permits representative to elect cash-basis accounting for pre‑incapacity enterprises (section 6).","Relies on statutory definitions in the GST Act (including 'account on a cash basis', 'incapacitated entity', 'representative') so legal effect requires cross‑reference to s195‑1 of the Act (section 4).","Made under a specific delegated power (paragraph 29‑40(1)(c) of the Act), so validity and scope depend on that statutory authority (section 3).","Repeal of prior instrument requires administrative transition and potential checking of prior elections or records (Schedule 1).","Operational impact is procedural/cash‑flow focused (timing of GST liabilities and credits) rather than altering substantive tax rates or base, limiting policy complexity but creating practical compliance considerations for representatives (section 6)."],"plain_english_summary":"This instrument allows a representative of an incapacitated entity to elect to account for GST on a cash basis for an enterprise the entity carried on before it became incapacitated (s6). It also repeals the earlier 2015 Determination on the same subject (Schedule 1). The representative makes the choice; the practical effect is to change the timing of GST liabilities and input tax credits for that enterprise, and implementation depends on definitions in the GST Act (s4) and the statutory delegation used to make the instrument (s3)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap","history":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap/documents"}}