A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026
Reference: LI 2026/D15
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 10 June 2026
Signatory: Will Day Deputy Commissioner of Taxation

Draft A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold an adjustment note: When an entity gives a GST return for a tax period, it is not required to hold an adjustment note to attribute a decreasing adjustment to the tax period if the adjustment relates to a taxable supply to which section 83-5 of the Act applies. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier ("reverse charge") in certain circumstances. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier ("reverse charge") in certain circumstances. Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Djurdja Gayler Email: Djurdja.Gayler@ato.gov.au Phone: (07) 3213 6700 Please forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Djurdja Gayler Email: Djurdja.Gayler@ato.gov.au Phone: (07) 3213 6700