1A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026

--- meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 ---    A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 I, Will Day, Deputy of Commissioner of Taxation, make the following determination. Dated 25 February 2026 Will Day Deputy Commissioner of Taxation       Contents 1  Name 2  Commencement 3  Authority 4  Definitions 5  Schedules 6  GST attribution rules for a prepayment for a telecommunication supply Schedule 1—Repeals Goods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services     1  Name   This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026. 2  Commencement  (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.   - Commencement information - Column 1 Column 2 Column 3 - Provisions Commencement Date/Details - 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.  (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. 3  Authority   This instrument is made under subsection 29-25(1) of the Act. 4  Definitions Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) consideration; (b) invoice; (c) taxable supply; (d) tax period; (e) telecommunication supply.   In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. prepayment means a payment made by a customer to a telecommunications provider for a taxable supply that is a telecommunication supply before the provider has issued an invoice for the supply as part of its regular billing cycle. telecommunications provider means an entity that makes telecommunication supplies to the public for a fee. 5  Schedules   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. 6  GST attribution rules for a prepayment for a telecommunication supply   If a prepayment for a taxable supply that is a telecommunication supply is made to a telecommunications provider that does not account on a cash basis, the GST payable by the provider on the supply is attributable to the earlier of:  (a) the tax period in which an invoice is issued in relation to the supply; and  (b) the tax period in which an invoice would have been issued by the telecommunications provider in relation to the supply had the prepayment not been made. Schedule 1—Repeals Goods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services 1  The whole of the instrument Repeal the instrument