AUSTRALIAN GOVERNMENTThis legislative instrument replaces and repeals F2006B00805 - registered on 8 June 2006
A New Tax System (Goods and Services Tax) Act 1999I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
Name of determination
1. This determination is the Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies.
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an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 - F2006B00805, registered on 8 June 2006, is repealed on the commencement of this determination.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.
5. Expressions in this determination have the same meaning as in the GST Act.
Dated: 13 September 2016
Acting Deputy Commissioner of Taxation
Registration Number: F2016L01530
Registration Date: 28 September 2016
Related Explanatory Statements:WAN 2016/39 - Explanatory statement