{"id":"F2017L00423","name":"Goods and Services Tax: Accounting on a cash basis Determination 2017 – Industrial Trade Unions","slug":"goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96168,"registerId":"commonwealth-F2017L00423-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Goods and Services Tax: Accounting on a cash basis Determination 2017 – Industrial Trade Unions","content":"Legislative Instrument  \n\nGoods and Services Tax: Accounting on a cash basis Determination 2017– Industrial Trade Unions  \n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).\n\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 12/04/2017\n\n    Name of determination\n\n    This determination is the Goods and Services Tax: Accounting on a cash basis Determination 2017 – Industrial Trade Unions.\n    2. Commencement\n\nThis determination commences on 1 April 2017.\n\n    3. Repeal of previous determination\n\n    This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination – Industrial Trade Unions - F2006B11576 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017.\n\n    4. Application\n\n    This determination applies to an industrial trade union that satisfies the requirements of this determination.\n\n    This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an industrial trade union will satisfy the requirements of this determination.\n\n    5. Choosing to account on a cash basis\n\n    The Commissioner has determined that industrial trade unions are enterprises of a kind for which a choice to account on a cash basis may be made under section 29-40 of the GST Act.\n\n    6. Definitions\n\nThe following expression is defined for the purposes of this determination:\n\nindustrial trade union means a trade union registered under an Australian law.\n\nOther expressions in this determination have the same meaning as in the GST Act.","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":2,"scope_assessment":{"changed":false,"description":"This is a straightforward re-enactment of a 2006 determination with identical scope. It maintains the same limited purpose: permitting cash basis accounting specifically for industrial trade unions. No expansion of scope has occurred."},"complexity_factors":["Very short instrument (6 sections, approximately 250 words)","Only 1 defined term ('industrial trade union')","No cross-references to other legislation beyond the enabling provision (section 29-40 of the GST Act)","No conditional logic or exceptions","Straightforward declaratory structure: 'The Commissioner has determined that...'","Substantially identical to the 2006 instrument it replaces"],"plain_english_summary":"This determination lets registered industrial trade unions report GST on a cash basis rather than accruals, so GST is accounted for when payments are actually received or made. It simplifies reporting and improves cash flow for unions that may face delays between billing and collection. Unions must opt in; the rule replaces a 2006 instrument and has been in effect since 1 April 2017."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination expressly states it is substantially the same as the previous determination and replaces that instrument from 1 April 2017; entities that satisfied the previous determination will satisfy this one (cls.3–4). There is no expansion or narrowing of the class of entities within this text."},"complexity_factors":["Narrow subject matter: applies only to industrial trade unions (cl.4, cl.6).","Single operational effect: authorises a choice to account on a cash basis under s29‑40 of the GST Act (cl.5).","Repeal and replacement of prior instrument creates administrative continuity but no substantive change (cl.3–4).","Cross‑reference to the GST Act for meanings and mechanics increases dependency on external statute (cl.6).","Determination made by the Commissioner (intro; cl.5) — centralised decision with no additional eligibility criteria set out here.","Specified commencement date fixes timing for compliance and application (cl.2)."],"plain_english_summary":"This determination designates “industrial trade unions” (trade unions registered under an Australian law) as a class of enterprises that may elect to account for GST on a cash basis under section 29‑40 of the GST Act (cl.5–6). It takes effect 1 April 2017 and repeals the 2006 determination; entities that met the previous test will meet this one (cls.2–4)."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions","history":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions/history","analysis":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions/analysis","conflicts":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions/conflicts","importantCases":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions/important-cases","documents":"/api/acts/goods-and-services-tax-accounting-on-a-cash-basis-determination-2017-industrial-trade-unions/documents"}}