12.4.a. Can a recipient created adjustment note be issued if the supplier issued the initial tax invoice?
For source of ATO view, refer to paragraph 10 GSTR 2013/2External Link - Goods and services tax: adjustment notes.
Paragraph (a) of subsection 29-70(1) of the GST Act requires the supplier to issue the tax invoice unless the invoice is a `recipient created tax invoice'. Subsection 29-75(2) of the GST Act requires the supplier to issue the adjustment note unless any tax invoice relating to the supply would have been a recipient created tax invoice. The legislation places the obligation to issue the adjustment note with the entity that issued the original tax invoice.