{"id":"F2025L01095","name":"A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442960,"registerId":"F2025L01095-fast-fetch-1775957870847","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument.\n\nDated 2 September 2025\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Extension of time to issue an adjustment note – electricity distributor\n\n7  Extension of time to issue an adjustment note – public utility provider\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 – Supplies made by electricity distributors to electricity retailers\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote:  This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 29-75(3) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) adjustment;\n\n(b) adjustment note;\n\n(c) entity;\n\n(d) recipient;\n\n(e) taxable supply;\n\n(f) tax invoice.\n\nIn this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nelectricity distributor means an entity that owns and operates an electricity distribution network through which it transports electricity to end-use customers.\n\nelectricity distribution services, as they pertain to an electricity distributor, means the delivery of electricity to end-use customers, along with the provision of related support services.\n\npublic utility provider means a retailer that sells electricity or gas to end-users (for domestic or businesses purposes).\n\nutility service means the provision of gas, electricity and associated ancillary supplies by a public utility provider.\n\n5  Schedules\n\n  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.\n\n6  Extension of time to issue an adjustment note – electricity distributor\n\n  An electricity distributor must issue an adjustment note relating to a taxable supply of electricity distribution services to an electricity retailer within 98 days of becoming aware of an adjustment.\n\nNote: If an electricity retailer requests an electricity distributor to issue an adjustment note for an adjustment relating to a supply, the electricity distributor must give the adjustment note in accordance with paragraph 29-75(2)(a) of the Act.\n\n7  Extension of time to issue an adjustment note – public utility provider\n\n (1) A public utility provider must issue an adjustment note relating to a taxable supply of utility services to a recipient within the period ending on the day specified in subsection (2).\n\n (2) The day specified for the purposes of subsection (1) is the earlier of the following:\n\n (a) 98 days from when the public utility provider becomes aware of the adjustment;\n\n (b) the day on which the next invoice would normally be issued by the public utility provider to the recipient.\n\nNote: If a recipient requests a public utility provider to issue an adjustment note for an adjustment relating to a supply, the public utility provider must give the recipient the adjustment note in accordance with paragraph 29-75(2)(a) of the Act.\n\n \n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015\n\n2  The whole of the instrument\n\nRepeal the instrument\n\nGoods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 – Supplies made by electricity distributors to electricity retailers\n\n3  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose. It consolidates three previous determinations (Nos. 35, 36, and 37 of 2015) into a single instrument without expanding beyond the specific issue of extending time limits for adjustment notes in the electricity and gas utility sectors. The scope remains tightly focused on administrative timing relief for these specific industry participants."},"complexity_factors":["Very short instrument (7 sections plus Schedule)","Only 2 defined terms beyond those in the parent Act ('electricity distributor' and 'public utility provider')","Simple conditional logic in section 7 (earlier of two dates)","No nested exceptions or complex cross-referencing beyond basic references to the GST Act","Straightforward repeal schedule replacing three old instruments with one new one","Single purpose: extending one specific deadline for two specific industry categories"],"plain_english_summary":"This instrument extends the deadline for issuing adjustment notes in the energy sector so electricity distributors and public utility providers have up to 98 days (or, for providers, until their next invoice if sooner) to correct previously issued tax invoices. It aims to accommodate complex billing and delayed usage data, protecting parties’ GST adjustment rights, and replaces three 2015 determinations under powers of the Deputy Commissioner of Taxation under the GST Act."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument repeals three 2015 extension determinations and replaces them with consolidated, sector-specific timeframes: a 98-day deadline for electricity distributors (s 6) and a public utility provider deadline equal to the earlier of 98 days or the next normal invoice date (s 7). Mechanically, it narrows the instrument set and fixes explicit timing rules that impose administrative obligations on providers, retailers and recipients."},"complexity_factors":["Sector-specific scope limited to electricity distributors and public utility providers (instrument-wide focus reduces breadth).","Dual timing rule for public utility providers: earlier of 98 days or next normal invoice date (s 7(2)) introduces a comparative timing calculation.","Single fixed 98-day deadline for electricity distributors (s 6) is simple but creates operational cut‑offs tied to awareness triggers.","Reliance on definitions and timing concepts in the GST Act (instrument defines key terms and references s.195-1 and s.29-75), so interpretation depends on Act terms.","Repeal of three prior 2015 determinations (Schedule 1) consolidates instruments, potentially changing legacy compliance approaches.","'Becomes aware of an adjustment' is fact-specific and may cause administrative or evidentiary questions about when the clock starts.","No new penalty or enforcement detail in the instrument; practical compliance risk and implementation burden fall on businesses and billing systems."],"plain_english_summary":"This instrument sets firm deadlines for issuing GST adjustment notes in the electricity and utility sectors. Electricity distributors must issue an adjustment note within 98 days of becoming aware of an adjustment; public utility providers must do so within the earlier of 98 days or the day the next invoice would normally be issued. It also repeals three prior 2015 extension determinations.\n\nThe deadlines shift administrative responsibility and timing certainty onto distributors, retailers, utility providers and customers. The Commissioner makes the rule under s.29-75(3) of the GST Act, so businesses must change billing and recordkeeping to meet the new time limits."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di","history":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-extension-of-time-to-issue-an-adjustment-note-electricity-di/documents"}}