LI 2026/34

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A New Tax System (Goods and Services Tax) Act 1999

Legislative Instrument

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.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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.

Schedule 1—Repeals

Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies

1 The whole of the instrument

Repeal the instrument

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12 August 2026

Will Day
Deputy Commissioner of Taxation

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Registration Number: F2026L01060

Registration Date: 14 August 2026

Related Explanatory Statements:

LI 2026/34 - Explanatory statement

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