{"id":"F2017L00364","name":"Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017","slug":"goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96084,"registerId":"commonwealth-F2017L00364-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017","content":"Legislative Instrument\n\nGoods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017\n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 29-25(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).\n\nSigned by Timothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 29/03/2017\n\n    Name of determination\n\nThis determination is Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017.\n\n    2. Commencement\n\nThis determination commences on the day after its registration on the Federal Register of Legislation.\n\n    3. Repeal of previous determination\n\nThis determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No 1) 2000 – F2006B11578, registered on 15 November 2006.\n\n    4. Application\n\nThis determination applies to a taxable supply of gas or electricity made on or after the commencement of this determination by an entity that:\n\n    (1) is a public utility provider\n\n    (2) has a payment arrangement with the recipient of that taxable supply, and\n\n    (3) does not account on a cash basis.  \n\n    The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination, is a public utility provider and has a payment arrangement with the recipient of that taxable supply and does not account on a cash basis will satisfy the requirements of this determination.\n\n    5. Particular attribution rule for GST payable on a taxable supply of gas or electricity made by a public utility provider that has a payment arrangement with the recipient of the taxable supply\n\nThe GST payable is attributable to whichever is the earlier of:\n\n    (1) the tax period in which that invoice is issued if an invoice is issued in relation to that taxable supply, or\n\n    (2) the tax period in which an invoice would have been issued by the supplier in relation to that taxable supply if the supplier did not have a payment arrangement with the recipient.\n\n    6. Definitions\n\n    (1) The following expressions are defined for the purposes of this determination:\n\n    payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a taxable supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that taxable supply.\n\npublic utility provider means an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes.\n\n    (2) Other expressions in this determination have the same meaning as in the GST Act.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward re-enactment of a 2000 determination with the same scope. Section 4 explicitly states it is 'substantially the same as the previous determination' and includes continuity provisions for entities already covered. The attribution rule for utility providers has not expanded beyond its original purpose of addressing timing issues for GST on gas and electricity supplies with payment arrangements."},"complexity_factors":["Only 2 defined terms in the interpretation section (section 6)","Single operative rule with binary choice (earlier of two dates)","Clear, narrow scope limited to specific industry (public utilities) and specific products (gas/electricity)","No nested exceptions or conditional logic beyond the three eligibility criteria in section 4","Straightforward repeal and replacement of previous instrument with explicit continuity provision","Total length is 6 short sections, approximately 400 words"],"plain_english_summary":"This rule tells gas and electricity providers who don’t use cash-basis accounting and take payments before issuing bills how to time their GST: report and pay GST in the earlier tax period of when the invoice is issued or when it would have been issued absent the payment arrangement. It prevents utilities from indefinitely deferring GST collections and gives clear timing so the ATO gets revenue promptly."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces the 2000/2006 determination but states it is \"substantially the same\" (s3). It continues to apply only to taxable supplies of gas or electricity by public utility providers that have a payment arrangement with the recipient and do not account on a cash basis (s4), and retains the same earlier-of invoice timing attribution rule (s5)."},"complexity_factors":["Targeted scope limited to public utility providers supplying gas or electricity and not using cash accounting (Application: s4; Definitions: s6).","Primary rule hinges on a hypothetical timing concept — \"an invoice would have been issued\" — which requires counterfactual assessment (Particular attribution rule: s5).","Interaction with existing GST Act timing rules and taxpayers' accounting methods requires cross-reference to primary legislation (made under s29-25(1) GST Act; Definitions: s6(2)).","Narrow factual matrix (presence of a payment arrangement) reduces breadth but increases need for factual fact-finding by suppliers to determine applicability (Definition of payment arrangement: s6(1)).","Replacement of an earlier determination without substantive change simplifies continuity but requires administrators and taxpayers to note the repeal (Repeal: s3)."],"plain_english_summary":"This instrument fixes when GST must be recognised for gas or electricity supplied by public utility providers that have a payment arrangement with the customer and do not use cash accounting. GST is attributed to the earlier of the tax period when an invoice is issued or the tax period when an invoice would have been issued if there were no payment arrangement. It changes the timing of GST reporting and therefore affects utilities' tax liabilities, cash flow and invoicing for customers."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public","history":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public/history","analysis":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public/analysis","conflicts":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public/conflicts","importantCases":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public/important-cases","documents":"/api/acts/goods-and-services-tax-particular-attribution-rule-for-supplies-of-gas-or-electricity-made-by-public/documents"}}