{"id":"F2022L01272","name":"A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2022","slug":"a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102696,"registerId":"commonwealth-F2022L01272-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"part","heading":"Name of instrument","content":"## 1 Name of instrument\n\nThis determination is the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2022.","sortOrder":0},{"sectionNumber":"2","sectionType":"part","heading":"Commencement","content":"## 2 Commencement\n\nThis determination commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3","sectionType":"part","heading":"Application","content":"## 3 Application\n\nThis determination contains information requirements that apply to all entities that issue adjustment notes for the purposes of the GST Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"part","heading":"Additional information requirements","content":"## 4 Additional information requirements\n\n    (1) Adjustment note other than a recipient created adjustment note\n\nAn adjustment note (other than a recipient created adjustment note referred to in subsection 5(2) of this determination) must contain the following information, or enough information to enable the following to be clearly ascertained:\n\n(a) an indication that the document is intended to be an adjustment note and the effect, whether positive or negative, of the adjustment;\n\n(b) the identity, including the ABN, of the supplier or the supplier’s agent;\n\n(c) the identity or ABN of the recipient, the recipient’s agent, or another member of the recipient’s GST group, if the adjustment note:\n\n    i relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); or\n\n    ii arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29‑70(1)(c)(ii) of the GST Act);\n\n(d) the issue date of the adjustment note;\n\n(e) a brief explanation of the reason for the adjustment;\n\n(f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and\n\n(g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event – that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment.\n\n    (2) Recipient created adjustment note\n\nA recipient created adjustment note must contain the following information, or enough information to enable the following to be clearly ascertained:\n\n(a) an indication that the document is intended to be a recipient created adjustment note and the effect, whether positive or negative, of the adjustment;\n\n(b) the identity, including the ABN, of the supplier or the supplier’s agent;\n\n(c) the identity, including the ABN, of the recipient or the recipient’s agent;\n\n(d) the issue date of the adjustment note;\n\n(e) a brief explanation of the reason for the adjustment;\n\n(f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and\n\n(g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event – that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment.\n\n    (3) Alternative method to identifying the amount of the adjustment to the GST payable\n\nIf the amount of the GST payable is 1/11th of the price, a statement can be included as an alternative to the requirement specified at paragraph 4(1)(f) or 4(2)(f). The statement must make it clear that the difference in the price of the supply includes GST.\n\nNote: all other requirements in subsection 4(1) or 4(2), as applicable, must be satisfied.\n\n    (4) Other information clearly ascertained\n\nA document issued by an entity to another entity satisfies paragraph 29-75(1)(c) of the GST Act if it meets the following requirements:\n\n(a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information required under a determination under paragraph 29-75(1)(c); and\n\n(b) all the required information can be clearly ascertained from other documents given by the entity to the other entity.\n\n    (5) Multiple adjustments\n\nIf more than one adjustment is included in a document, then:\n\n(a) the requirement in paragraph 4(1)(f) or 4(2)(f) will be satisfied if the total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment; and\n\n(b) the requirement in paragraph 4(1)(g) and 4(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained.","sortOrder":3},{"sectionNumber":"5","sectionType":"part","heading":"Definitions","content":"## 5 Definitions\n\nIn this determination:\n\nRecipient created adjustment note means an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2) of the GST Act.","sortOrder":4},{"sectionNumber":"6","sectionType":"part","heading":"Repeal","content":"## 6 Repeal\n\nThe instrument that is specified in Schedule 1 to this instrument is repealed.","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"part","heading":null,"content":"# Schedule 1\n\nA New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 (F2013C00796)","sortOrder":6}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2012 determination with the same scope — prescribing information requirements for adjustment notes. It does not expand beyond its original purpose of specifying documentary requirements for GST adjustments."},"complexity_factors":["Only 1 defined term in section 5 ('Recipient created adjustment note')","Clear structure with numbered subsections and paragraphs","Limited cross-referencing — only refers to specific subsections of the GST Act (29-70, 29-75)","Contains conditional logic (the $1,000 threshold triggers additional identity requirements)","Includes an alternative compliance method (subsection 4(3)) and a 'clearly ascertained' exception (subsection 4(4))","Relatively short instrument (6 sections plus schedule)"],"plain_english_summary":"This instrument prescribes what must appear on GST adjustment notes used to correct tax amounts after an invoice: who issued it, ABNs/identities, issue date, reason, whether GST increases or decreases and the GST amount (with recipient details required in certain cases). It covers seller- and recipient-created notes, an alternative 1/11 GST statement option, allowance for cross-referenced documents, and totals for multiple adjustments — ensuring proper GST claims and accounting."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"No substantive change in scope: the instrument continues to prescribe the information required on adjustment notes and applies to all entities issuing adjustment notes (s3). It repeals the 2012 Determination (s6 and Schedule 1) and restates required fields and procedural variants (s4), including rules for recipient-created notes (s4(2)), the 1/11th alternative (s4(3)), ascertainment from other documents (s4(4)) and multiple adjustments (s4(5))."},"complexity_factors":["Cross-references to the GST Act thresholds for when recipient/recipient-group identity is required (s4(1)(c) referencing subparagraph 29-70(1)(c)(ii) of the GST Act)","Separate information set for recipient created adjustment notes versus supplier-issued notes (s4(1) vs s4(2))","Alternative method to state GST where GST is 1/11th of the price (s4(3)) introduces a permitted shorthand","Permits omission if required information can be clearly ascertained from other documents (s4(4))—adds reliance on external records","Rules for documents containing multiple adjustments require aggregate ascertainability rather than line-item presentation (s4(5))","Broad application to all entities issuing adjustment notes (s3) but limited to information requirements only","Repeal and replacement of the 2012 Determination (s6 and Schedule 1) which may require transitional updates to templates and systems"],"plain_english_summary":"Sets the mandatory information that must appear on GST adjustment notes—who issued and received the note, the issue date, reason, GST amount (or a clear “1/11th” statement), and any price difference. It applies to all entities issuing adjustment notes and repeals the 2012 Determination. It matters because it standardises invoicing content for GST adjustments, changing recordkeeping and invoicing practices for suppliers, recipients and their agents."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022","history":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-adjustment-note-information-requirements-determination-2022/documents"}}