{"id":"F2016L01530","name":"Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies","slug":"goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95186,"registerId":"commonwealth-F2016L01530-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies","content":"Legislative Instrument\n\nGoods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies\n\nI, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).\n\nDeborah Jenkins\n\nActing Deputy Commissioner of Taxation\n\nDated: 13/09/2016\n\nName of determination\n\n1\\. This determination is the Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies.\n\nCommencement\n\n2\\. This determination commences on the day after registration.\n\nRepeal of previous determination\n\n3\\. A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 \\- F2006B00805, registered on 8 June 2006, is repealed on the commencement of this determination.\n\nWaiver of requirement to hold an adjustment note for a decreasing adjustment\n\n4. The requirement to hold an adjustment note for a decreasing adjustment under subsection 29-20(3) of the GST Act is waived if the decreasing adjustment relates to a taxable supply that section 83-5 of the GST Act (about reverse charging of GST) applies.\n\nDefinitions\n\n5. Expressions in this determination have the same meaning as in the GST Act.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly the function described in its title — waiving adjustment note requirements for reverse charged supplies. It replaces a 2004 determination with the same purpose, maintaining consistent scope."},"complexity_factors":["Very short instrument — only 5 operative sections","Single, clearly stated condition in section 4","Only one defined term reference (to the parent GST Act)","No nested exceptions or conditional logic","Straightforward repeal and replacement of one previous determination","Minimal cross-referencing (only to GST Act sections 29-20(3) and 83-5)"],"plain_english_summary":"This determination says businesses claiming a decreasing adjustment (a GST refund) don’t need a supplier’s adjustment note when the original GST was reverse-charged — i.e., the buyer reported and paid the GST to the ATO. It affects businesses dealing in reverse‑charged supplies (e.g., certain precious metals, property, imports) and removes unnecessary documentation when correcting GST errors."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument repeals the 2004 waiver (s3) and replaces it with a waiver that applies only where a decreasing adjustment relates to a supply caught by the reverse-charge rule (s4 and referenced s83-5). That alters the waiver's scope: the waiver now explicitly targets reverse‑charged supplies, so decreasing adjustments outside the operation of s83-5 remain subject to the adjustment-note requirement under subsection 29-20(3) of the GST Act."},"complexity_factors":["Cross-reference to the GST Act: made under subsection 29-20(3) (stated at top and implied by the waiver mechanism)","Targeted application: waiver applies only where a decreasing adjustment 'relates to a taxable supply that section 83-5... applies' (s4), requiring identification of reverse-charged supplies","Repeal interaction: repeals an earlier 2004 waiver instrument (s3), so administrators and taxpayers must reconcile previous practice with the new, narrower instrument","Low procedural complexity but legal interpretation required: determining when section 83-5 applies and whether an adjustment is a 'decreasing adjustment' may require legal or factual analysis","Limited discretion: the Determination is a discrete administrative act by the Deputy Commissioner (instrument made and dated), reducing ongoing rulemaking complexity but leaving compliance choices to taxpayers"],"plain_english_summary":"This determination waives the GST Act requirement to hold an adjustment note for a decreasing adjustment when that adjustment relates to a taxable supply caught by the GST reverse-charge rule (section 83-5). It commences on registration and repeals an earlier 2004 waiver instrument.\n\nIt affects suppliers and recipients in reverse‑charged transactions: they no longer must hold an adjustment note for those decreasing adjustments, shifting the specific document compliance obligation while other GST record requirements remain."}},"importantCases":[],"_links":{"self":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies","history":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies/history","analysis":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies/analysis","conflicts":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies/conflicts","importantCases":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies/important-cases","documents":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-determination-no-39-2016-reverse-charged-supplies/documents"}}