• 12.2. Adjustment events

    12.2.a. If there is a change in price and an adjustment note is issued, does the adjustment note have to identify a specific shipment and a specific invoice?

    For source of ATO view, refer to principles in GSTR 2013/2External Link - Goods and services tax: adjustment notes.

    Goods and Services Tax Ruling GSTR 2013/2External Link - Goods and services tax: adjustment notes, which sets out the minimum requirements for adjustment notes, does not require an adjustment note to refer to the original tax invoice.

      Last modified: 07 Jun 2012QC 16411