Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may, in writing, determine the tax periods to which:
(a) GST on * taxable supplies of a specified kind; or
(b) input tax credits for * creditable acquisitions of a specified kind; or
(c) input tax credits for * creditable importations of a specified kind; or
(d) * adjustments of a specified kind;
are attributable.
(2) However, the Commissioner must not make a determination under this section unless satisfied that it is necessary to prevent the provisions of this Division and Chapter 4 applying in a way that is inappropriate in circumstances involving:
(a) a supply or acquisition in which possession of goods passes, but title in the goods will, or may, pass at some time in the future; or
(b) a supply or acquisition for which payment is made or an * invoice is issued, but use, enjoyment or passing of title will, or may, occur at some time in the future; or
(c) a supply or acquisition occurring, but still being subject to a statutory cooling off period under an * Australian law; or
(d) a supply or acquisition occurring before the supplier or * recipient knows it has occurred; or
(e) a supply or acquisition occurring before the supplier or recipient knows the total * consideration; or
(f) a supply or acquisition made under a contract that is subject to preconditions; or
(g) a supply or acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions are met; or
(h) a supply or acquisition for which the GST treatment will be unknown until a later supply is made.
(3) Determinations under subsection (1) override the provisions of this Division (except this section) and Chapter 4, but only to the extent of any inconsistency.