Goods and Services Tax Ruling

GSTR 2000/1W

Goods and services tax: adjustment notes

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2000/1 is withdrawn with effect from today.

1. Goods and Services Tax Ruling GSTR 2000/1 sets out the requirements for adjustments notes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). It explains the information requirements that the Commissioner has determined under paragraph 29-75(1)(c) of the GST Act and what the approved form for an adjustment note is under paragraph 29-75(1)(d). The Ruling discusses the effect of special rules on the requirements for adjustment notes and what documents the Commissioner will treat as adjustment notes that do not fully satisfy the requirements of subsection 29-75(1). The Ruling also explains the circumstances when a decreasing adjustment can be attributed without an adjustment note, as determined by the Commissioner under subsection 29-20(3).

2. The Ruling is withdrawn as A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 was revoked. In addition, the previous information requirements for adjustment notes and recipient created adjustment notes have been reviewed to align with the more flexible requirements for tax invoices

3. This Ruling is replaced by GSTR 2013/2 that issues today. It explains the requirements for adjustment notes under Division 29 of the GST Act. In particular the Ruling outlines when a document is in the approved form for an adjustment note. The Ruling also explains the information requirements that the Commissioner has determined under paragraph 29-75(1)(c) in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 and when the Commissioner will treat a particular document as an adjustment note, even though that document does not meet all of the adjustment note requirements under subsection 29-75(1).

Commissioner of Taxation
21 August 2013

References

ATO references:
NO 1-4XPUYMY

ISSN 1034-9758
GSTR 2000/1W history
  Date: Version: Change:
  22 March 2000 Original ruling  
  14 June 2000 Consolidated ruling Addendum
  1 March 2006 Consolidated ruling Addendum
  2 April 2008 Consolidated ruling Addendum
  7 December 2011 Consolidated ruling Addendum
  31 October 2012 Consolidated ruling Addendum
You are here 21 August 2013 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).