LI 2026/D15

---

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

Legislative Instrument

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

 

Consultation

Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination.

As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

---

Draft published 10 June 2026

Will Day
Deputy Commissioner of Taxation

---

Related Explanatory Statements:

LI 2026/D15 - Explanatory statement

---