---
title: "A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022"
slug: "a-new-tax-system-goods-and-services-tax-attribution-rules-for-deferred-transfer-farm-out-arrangement"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-attribution-rules-for-deferred-transfer-farm-out-arrangement"
date_modified: "2026-04-03"
source_text_available: false
---

# A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022

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Canonical page: https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-attribution-rules-for-deferred-transfer-farm-out-arrangement