{"id":"F2006B11575","name":"A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000","slug":"f2006b11575","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":323944,"registerId":"commonwealth-F2006B11575-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000","content":"COMMONWEALTH OF AUSTRALIA\n\nA NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999\n\nDETERMINATION\n\nUnder paragraph 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:\n\nCitation\n\n1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000.\n\nWaiver of Adjustment Note Requirement\n\n2. The following circumstances are circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) does not apply:\n\n(a) where the decreasing adjustment relates to a taxable supply under section 84-5 of the Act.\n\nDated this 21st day of March 2000.\n\nSigned by Lawrie Hill\n\nAssistant Commissioner\n\nGST Rulings\n\nDelegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1574},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument is a narrow, targeted waiver exactly matching its title and original purpose. It addresses a specific administrative burden for section 84-5 supplies without expanding beyond that scope."},"complexity_factors":["Only 2 operative provisions","Single, specific exemption condition","Limited to one cross-reference (section 84-5)","No nested exceptions or conditional logic"],"plain_english_summary":"**What this does:** This determination lets businesses skip the usual paperwork requirement (called an *adjustment note*) when claiming a GST credit or refund for specific transactions.\n\n**Who it affects:** Businesses making a \"decreasing adjustment\" — essentially when you reduce the amount of GST you owe or claim money back.\n\n**The specific rule:** Normally, to claim a GST adjustment, you need an adjustment note (a document proving the change). This waiver says you **don't** need that document if your decreasing adjustment relates to a *taxable supply under section 84-5* of the GST Act. Section 84-5 covers supplies of things that aren't goods or services — for example, certain rights, licenses, or arrangements that don't fit the normal categories.\n\n**Why it matters:** It reduces red tape for specific transactions where obtaining an adjustment note might be difficult or impractical."}},"importantCases":[],"_links":{"self":"/api/acts/f2006b11575","history":"/api/acts/f2006b11575/history","analysis":"/api/acts/f2006b11575/analysis","conflicts":"/api/acts/f2006b11575/conflicts","importantCases":"/api/acts/f2006b11575/important-cases","documents":"/api/acts/f2006b11575/documents"}}