Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination waives the requirement to hold an adjustment note for a decreasing adjustment if it relates to a taxable supply where the non-resident supplier and recipient agree that the GST is reversed charged to the recipient. This overcomes difficulties for the recipient to obtain an adjustment note from the non-resident supplier that complies with Australian GST law.
Administered by: Treasury
Registered 28 Sep 2016
Tabling HistoryDate
Tabled HR10-Oct-2016
Tabled Senate10-Oct-2016

Legislative Instrument

 

Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies

 

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

 

 

 

Deborah Jenkins

Acting Deputy Commissioner of Taxation

Dated: 13/09/2016

 

 

Name of determination

1. This determination is the Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies.

 

Commencement

2. This determination commences on the day after registration.

 

Repeal of previous determination

3.  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an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 - F2006B00805, registered on 8 June 2006, is repealed on the commencement of this determination.

 

Waiver of requirement to hold an adjustment note for a decreasing adjustment

4. The requirement to hold an adjustment note for a decreasing adjustment under subsection 29-20(3) of the GST Act is waived if the decreasing adjustment relates to a taxable supply that section 83-5 of the GST Act (about reverse charging of GST) applies.   

 

 

Definitions

5. Expressions in this determination have the same meaning as in the GST Act.