GST Legislative Instruments registered varying Attribution Rules; tax invoice requirements; recipient created tax invoices and cash basis determination

The following GST legislative instruments were registered on the Federal Register of Legislation on Wed 12.4.2017 & Thurs 13.4.2017:

1. GST: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017
2. GST: Waiver of Requirement to hold a Tax Invoice Determination 2017 – Members of MasterCard International and Visa International – Bank Interchange Services
3. GST: Waiver of Adjustment Note Requirement Determination 2017 – Members of Mastercard International and Visa International – Bank Interchange Transfers
4. GST: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members
5. GST: Particular Attribution Rules Where Total Consideration Not Known Determination 2017
6. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators
7. GST: Accounting on a cash basis Determination 2017 – Industrial Trade Unions
8. GST: Waiver of Adjustment Note Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore
9. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry
10. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators
11. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs.
12. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Demand Side Aggregators;
13. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Copyrighted material
14. GST: Particular Attribution Rules for Lay-By Sales Determination 2017
15. GST: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs

[Federal Register of Legislation – Legislative Instruments; LTN 69, 12/4/17]