A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026
Reference: LI 2026/34
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 12 August 2026
Signatory: Will Day Deputy Commissioner of Taxation
Registration number: F2026L01060
Registration date: 14 August 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 | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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