{"id":"F2017L00429","name":"Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017","slug":"goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96183,"registerId":"commonwealth-F2017L00429-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 Lay-By Sales Determination 2017","content":"Legislative Instrument  \n\nGoods and Services Tax: Particular Attribution Rules for Lay-By Sales 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\n    Name of determination\n\nThis determination is Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017.\n\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 (Particular Attribution Rules for Lay-By Sales) Determination (No 1) 2000 – F2006B11600 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017.\n\n    4. Application\n\nThis determination applies to entities that make taxable supplies or creditable acquisitions via lay‑by sale agreements.\n\nThis determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and is an entity that makes taxable supplies or creditable acquisitions via lay‑by sale agreements will satisfy the requirements of this determination.  \n\n    5. Particular attribution rules for GST payable on a taxable supply made under a lay-by sale agreement\n    (a) The GST payable by an entity on a taxable supply of goods that the entity makes under a lay-by sale agreement is attributable to the tax period in which the final instalment of consideration is received.\n\n    (b) This paragraph applies only if you do not account on a cash basis.\n\n    6. Particular Attribution Rules for an input tax credit arising from a creditable acquisition made under a lay-by sale agreement\n\n    (a) The input tax credit to which you are entitled for a creditable acquisition of goods that you make under a lay-by sale agreement is attributable to the tax period in which you provide the final instalment of consideration.\n    (b) This paragraph applies only if you do not account on a cash basis.\n\n    7. Definitions\n\nThe following expression is defined for the purposes of this determination:\n\n    lay-by sale agreement means an agreement under which goods are agreed to be sold on terms where the purchase price of the goods is to be paid by instalments and, until the purchase price is paid in full:\n    (a) the goods will not be delivered to the purchaser\n    (b) the goods will not be available for collection by the purchaser, and\n    (c) the title to the goods will not transfer to the purchaser.\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 an existing determination from 2000. The instrument explicitly states it is 'substantially the same' as its predecessor and serves the same narrow purpose: providing specific timing rules for GST on lay-by transactions. No expansion of scope has occurred."},"complexity_factors":["Very short instrument (7 sections, ~400 words)","Only 1 defined term ('lay-by sale agreement')","Simple conditional logic: two parallel rules (one for sales, one for purchases) with identical structure","Single exception: cash basis taxpayers are excluded from both rules","No cross-references to other legislation beyond the enabling provision (subsection 29-25(1) of the GST Act) and a general reference to the GST Act for definitions","Substantially replaces an earlier 2000 determination without changing the substance"],"plain_english_summary":"This rule makes businesses using accrual accounting report and remit (or claim) GST on lay‑by transactions only when the final payment is made and the goods are transferred, rather than on each instalment. \n\nIt affects retailers offering lay‑by and businesses buying on lay‑by, simplifying GST timing for multi‑payment sales so tax is handled in a single event when the sale is completed."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination replaces the 2006 determination and expressly states it is 'substantially the same' and that entities meeting the prior requirements will meet this one (ss.3–4). No substantive expansion or narrowing of the covered transactions is evident in the text."},"complexity_factors":["Narrow subject matter: applies only to lay‑by sale agreements (s.4, s.7).","Simple timing rules: GST attributable on final instalment received (s.5(a)); input tax credit attributable on final instalment provided (s.6(a)).","Conditional application based on accounting method: rules do not apply if the entity accounts on a cash basis (ss.5(b), 6(b)).","Requires factual assessment of a 'lay‑by sale agreement' (delivery, collection and title transfer deferred until full payment) (s.7).","Interaction with the wider GST Act for terms and reporting obligations — other expressions take their GST Act meanings (s.7).","Administrative origin: issued by the Deputy Commissioner under s29-25(1) of the GST Act (preamble), limiting discretionary content in the instrument itself.","Replacement of prior instrument while stating substantive equivalence may require practitioners to confirm continuity with prior practice (ss.3–4)."],"plain_english_summary":"This determination fixes when GST and input tax credits are recognised for lay‑by sales. Sellers must attribute GST to the tax period in which the final instalment is received; purchasers (or acquirers) must attribute input tax credits to the tax period in which they provide the final instalment. It applies only to entities that do not account on a cash basis and to lay‑by agreements where delivery, collection and title transfer are deferred until full payment. It replaces a 2006 determination without changing substantive scope."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017","history":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017/history","analysis":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017/analysis","conflicts":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017/conflicts","importantCases":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017/important-cases","documents":"/api/acts/goods-and-services-tax-particular-attribution-rules-for-lay-by-sales-determination-2017/documents"}}