29‑25 Commissioner may determine particu29‑25 Commissioner may determine particular attribution rules

29‑25 Commissioner may determine particular attribution rules

(1) The Commissioner may, in writing, determine the tax periods to which: (a) GST on *taxable supplies of a specified kind; or (b) input tax credits for *creditable acquisitions of a specified kind; or (c) input tax credits for *creditable importations of a specified kind; or (d) *adjustments of a specified kind; are attributable. (2) However, the Commissioner must not make a determination under this section unless satisfied that it is necessary to prevent the provisions of this Division and Chapter 4 applying in a way that is inappropriate in circumstances involving: (a) a supply or acquisition in which possession of goods passes, but title in the goods will, or may, pass at some time in the future; or (b) a supply or acquisition for which payment is made or an *invoice is issued, but use, enjoyment or passing of title will, or may, occur at some time in the future; or (c) a supply or acquisition occurring, but still being subject to a statutory cooling off period under an *Australian law; or (d) a supply or acquisition occurring before the supplier or *recipient knows it has occurred; or (e) a supply or acquisition occurring before the supplier or recipient knows the total *consideration; or (f) a supply or acquisition made under a contract that is subject to preconditions; or (g) a supply or acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions are met; or (h) a supply or acquisition for which the GST treatment will be unknown until a later supply is made. (3) Determinations under subsection (1) override the provisions of this Division (except this section) and Chapter 4, but only to the extent of any inconsistency.