{"id":"F2017L00424","name":"Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017","slug":"goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96170,"registerId":"commonwealth-F2017L00424-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 Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017","content":"Legislative Instrument  \n\nGoods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices 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\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 11/04/2017\n\n1.  Name of determination\n\nThis determination is the Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017.\n\n2. Commencement\n\nThis determination commences on 1 April 2017.\n\n3. Repeal of previous determination\n\nThis determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No 1) 2000 - F2006B11602 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017.\n\n4. Application\n\nThis determination applies to entities that make taxable supplies through banknote\\-operated machines, coin-operated machines or similar devices before the entity becomes aware that the taxable supply has been made.\n\nThis determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that makes taxable supplies through banknote-operated machines, coin-operated machines or similar devices before the entity becomes aware that the taxable supply has been made will satisfy the requirements of this determination.\n\n    5. Particular attribution rules for GST payable on a taxable supply made through a banknote or coin-operated machine or similar device before the supplier knows it has occurred\n\n    (1) The GST payable by an entity that makes a taxable supply where:\n    (a) the consideration is received through a banknote-operated machine, a coin-operated machine or a similar device, and\n    (b) removal of the notes and coins from the machine or similar device is the only way of knowing when the consideration is received\n\nis attributable to the tax period in which the consideration is removed from the machine or similar device.\n\n    (2) This rule applies whether or not the supplier accounts for GST on a cash basis.\n\n6. Definitions\n\nExpressions in this determination have the same meaning as in the GST Act.","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 determination explicitly states it is 'substantially the same' as the 2000 determination it replaces. The scope remains tightly focused on the specific narrow issue of GST attribution timing for cash-operated machines, with no expansion into broader areas."},"complexity_factors":["Very short document (6 sections, ~300 words)","Only one substantive operative provision (section 5)","No defined terms beyond reference to the parent Act","Simple binary condition structure (subsection 5(1)(a) and (b))","No cross-references to other legislative instruments beyond the repealed predecessor","Single purpose: timing of GST attribution for specific payment method"],"plain_english_summary":"This rule clarifies when businesses must report and pay GST on sales from coin- or note-operated equipment (vending machines, parking meters, laundromats, arcade games, etc.): GST is treated as payable when the operator empties and collects the cash, not when the customer inserts coins.\n\nIt applies to operators under cash or accrual accounting, gives a practical timing rule so tax is paid only when money is actually collected, and replaces a 2000 rule with the same effect."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument replaces the 2006 determination and is stated to be 'substantially the same'. It continues the prior rule attributing GST to the tax period when notes/coins are removed for supplies made before the supplier becomes aware; no substantive expansion or narrowing of scope is set out in this text."},"complexity_factors":["Narrow, technical rule tied to a specific factual trigger: physical removal of notes/coins determines timing.","Explicit interaction with accounting methods: rule applies regardless of whether supplier accounts on a cash basis.","Dependence on defined terms in the GST Act (eg. 'taxable supply', 'consideration') which require cross-reference.","Limited scope (supplies made before supplier's awareness) creates straightforward but specific recordkeeping and timing implications.","Instrument replaces a prior determination and is stated to be 'substantially the same', requiring comparison only for historical compliance reasons."],"plain_english_summary":"This determination sets the timing rule for GST when payments are received through banknote‑ or coin‑operated machines (or similar devices) and the supplier only finds out by removing the coins/notes. GST is attributed to the tax period in which the consideration is removed, whether or not the supplier accounts on a cash basis. The supplier is liable for the GST; the act of removing the money fixes which tax period applies; suppliers must attribute (and therefore account and remit) GST to the period when they empty the device rather than when they become aware of the supply."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi","history":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi/history","analysis":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi/analysis","conflicts":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi/conflicts","importantCases":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi/important-cases","documents":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-banknote-and-coin-operated-machines-and-simi/documents"}}