TIM-01 — General rule (ETA s.168(1))

Current — Verified against the live source. Safe to cite.

General rule (ETA s.168(1)): tax is payable on the earlier of the day consideration is paid and the day it becomes due. Consideration becomes due on the earliest of the invoice date, the day the supplier first issues the invoice, the day the supplier would have issued it but for undue delay, and the day the recipient must pay under a written agreement (s.152(1))

Sources

RC4022 (primary) · local copy

Record

Anchor ID: TIM-01 (permanent)
Jurisdiction: FED
Section: 2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning TIM-01

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Added the banned source's own URL to the Source column of 8 Part 4 rows. The Confirm at URLs alone were not matchable: they point at the replacement authority, so a checker matching on them would have rejected the correct source and passed the banned one. With Source URLs in place, exactly two rows are true dual-listings — Memorandum 3-6 (also XB-04) and RC4022 (also REG-03, TIM-01), the two the `SCOPED` design exists for. The remaining 6 rows have no live URL because the source is cancelled, 404 or fictional; those stay a manual name check

Added the banned source's own URL to the Source column of 8 Part 4 rows. The Confirm at URLs alone were not matchable: they point at the replacement authority, so a checker matching on them would have rejected the correct source and passed the banned one. With Source URLs in place, exactly two rows are true dual-listings — Memorandum 3-6 (also XB-04) and RC4022 (also REG-03, TIM-01), the two the SCOPED design exists for. The remaining 6 rows have no live URL because the source is cancelled, 404 or fictional; those stay a manual name check

The full changelog