Legislative Determinations – Adjustment Notes

These legislative determinations were made pursuant to s 29 of the GST Act.

Adjustment Notes – information requirements

AN 2013/1 Goods and Services tax: Adjustment Note Information Requirements Amendment 2013 – To clarify the operation of subparagraphs 5(1)(c)(i) and (ii), paragraphs 5(1)(g) and 5(2)(g) and subclause 5(4) of A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 and to insert subclause 5(5)

AN 2012/1 A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 

TPANI 2010/1 – A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010 – this determination applies to third party adjustment notes issued under subsection 134-20(1) of the GST Act.

ANI 2000/1 – A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 (revoked)

Adjustment Notes – time extension to provide

AN 2015/35 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015This determination applies to a Public Utility Provider who is a gas retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier.

AN 2015/36 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015This determination applies to a Public Utility Provider who is an electricity retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier.

AN 2015/37 – Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 – Supplies made by electricity distributors to electricity retailers. An Electricity Distributor, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to an electricity retailer to 98 days.

AN 2002/1 – A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Note Determination (No. 1) 2002 – Supplies made by electricity distributors to electricity retailers. (revoked)

AN 2000/1 – A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Note Determination (No. 1) 2000 (revoked)

Adjustment Notes – waivers

WAN 2013/1 – A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013

WAN 2013/2 – A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 

WAN 2008/1 – Goods and Services TaxWaiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 – For the purposes of attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition) to a tax period, a cardholder is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if the requirements provided by this instrument are satisfied.

WAN 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 – Decision of a Court or Tribunal – The circumstances set out in clause 4 are circumstances in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply.

WAN 2004/7 – A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 – the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies (reverse charge provisions)

WAN 2000/3 – A New Tax System (Goods and Services Tax) Act 1999 Waiver to hold a Adjustment Note for a Decreasing Adjustment Determination 2000 – MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL.