What this determination covers
The Australian Taxation Office has issued the A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026, registered on 23 September 2026 under the GST Act 1999. The determination sets out how eligible businesses can use the purchases snapshot method to work out their GST obligations.
Replacement of the 2016 determination
This new determination replaces the Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers. Schedule 1 of the new instrument repeals the 2016 determination. Businesses that were relying on Determination No. 38 of 2016 are now subject to the new rules.
Rules by tax period
The determination includes separate rules depending on the frequency of GST lodgement:
- Section 7 applies to businesses that lodge GST returns monthly or quarterly.
- Section 8 applies to businesses that lodge GST returns annually.
Key actions
- Restaurants, cafes and catering businesses currently using the purchases snapshot simplified accounting method can check the new determination at https://www.legislation.gov.au/F2026L01275 to confirm eligibility and whether existing processes match the updated rules.
- Businesses can confirm which section applies to them based on their tax period - section 7 for monthly or quarterly filers, section 8 for annual filers.
- A bookkeeper or tax agent can review the new determination against a current GST reporting setup, particularly for businesses that were relying on the now-repealed 2016 Determination No. 38.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.