Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies
Reference: WAN 2016/39
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 13 September 2016
Signatory: Deborah Jenkins Acting Deputy Commissioner of Taxation
Registration number: F2016L01530
Registration date: 28 September 2016

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

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an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 - F2006B00805, registered on 8 June 2006, is repealed on the commencement of this determination.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