Goods and Services Tax Ruling
GSTR 2013/2A2 - Addendum
Goods and services tax: adjustment notes
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2013/2 to reflect the repeal of some legislative instruments that waived the adjustment note requirements.
GSTR 2013/2 is amended as follows:
In footnote 1 omit 'stated'; substitute 'indicated'.
Omit 'This Ruling also includes an appendix summarising'; substitute 'Appendix 2 of this Ruling summarises'.
Omit 'the Explanation'; substitute 'Appendix 1 of this Ruling'.
In footnote 5 omit 'regulation 29-80.02 of the A New Tax System (Goods and Services Tax) Regulations 1999'; substitute 'section 29-80.02 of the A New Tax System (Goods and Services Tax) Regulations 2019'.
(a) After 'Appendix 2', insert 'of this Ruling'.
(b) In footnote 15 omit 'regulation 29-80.02 of the A New Tax System (Goods and Services Tax) Regulations 1999'; substitute 'section 29-80.02 of the A New Tax System (Goods and Services Tax) Regulations 2019'.
After '47 to 49' in footnote 23, insert 'of this Ruling'.
Omit 'above'; substitute 'of this Ruling'.
After 'TR 2006/10' insert 'Public Rulings'.
Omit the paragraph, including footnote 32A.
In footnote 37 omit the words 'A New Tax System (Goods and Services Tax) Act 1999: Extension of Time to Issue An Adjustment Note Determination (No. 1) 2000'; substitute 'Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015'.
Omit footnote 41.
Omit the paragraph, including footnote 42.
Omit the paragraph; substitute:
The following table summarises when an adjustment may be attributable without an adjustment note, as determined by the Commissioner under subsection 29-20(3).
Omit the table; substitute:
| Legislative instrument | Overview |
| A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013 | In certain circumstances, a decreasing adjustment (arising from an adjustment event in respect of an acquisition made under subsection 111-5(1) where the total price was at least $1,000) is attributable to a tax period when an entity holds a document other than an adjustment note. |
| A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 | Where a supply or acquisition is made by a partner in their capacity as a partner of a partnership, in certain circumstances the partnership may attribute a decreasing adjustment without holding an adjustment note. |
| Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies | The requirement to hold an adjustment note under subsection 29-20(3) does not apply where the decreasing adjustment relates to a taxable supply to which section 83-5 applies. |
| Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - for Decreasing Adjustments from Intangible Supplies from Offshore | The requirement to hold an adjustment note under subsection 29-20(3) does not apply where the decreasing adjustment relates to an offshore taxable supply under section 84-5. |
| Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Transfers | Where a member of Mastercard International or Visa International holds a 'bank interchange services' report produced by Mastercard International and/or Visa International prior to lodging a GST return, the member is not required to hold an adjustment note for an acquisition recorded on the report. |
| Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018 | In certain circumstances a corporate card holder of a listed corporate card provider that has a corporate card statement is not required to hold an adjustment note for a decreasing adjustment. |
15. Related Rulings/Determination
Omit the words 'GSTD 2004/1; '.
Omit all subject references, including the heading.
Omit 'ANTS(GST)R 2019 29-80.02'; substitute 'ANTS(GST)R 1999 29-80.02'.
18. Legislative determinations
Omit all legislative determinations, including the heading; substitute:
Legislative instruments
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- A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No.1) 2010
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- A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 AN2012/1
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- A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013
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- A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013
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- Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015
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- Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies
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- Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - for Decreasing Adjustments from Intangible Supplies from Offshore
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- Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Transfers
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- Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018
This Addendum applies on and from 3 April 2019.
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Commissioner of Taxation
3 April 2019
References
ATO references:
NO 1-DTRQO81