---
title: "Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017"
slug: "goods-and-services-tax-particular-attribution-rules-for-cooling-off-periods-determination-2017"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/goods-and-services-tax-particular-attribution-rules-for-cooling-off-periods-determination-2017"
date_modified: "2026-04-02"
source_text_available: false
---

# Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017

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/goods-and-services-tax-particular-attribution-rules-for-cooling-off-periods-determination-2017