---
title: "A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026"
slug: "a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-"
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-prepayment-for-a-telecommunication-supply-"
date_modified: "2026-04-03"
source_text_available: false
---

# A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-attribution-rules-prepayment-for-a-telecommunication-supply-