{"id":"F2017L00420","name":"Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore","slug":"goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96160,"registerId":"commonwealth-F2017L00420-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 Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore","content":"Legislative Instrument\n\nGoods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore\n\nI, Timothy Dyce, 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\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 11/04/2017\n\n    Name of determination\n\nThis determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 – for Decreasing Adjustments from Intangible Supplies from Offshore.\n\n    2. Commencement\n\nThis determination commences on 1 April 2017.\n\n    3. Repeal of previous determination\n\nThis determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 – Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination – [F2006B11](https://www.legislation.gov.au/Details/F2006B11629)575 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017.\n\n    4. Application\n\nThis determination applies where:\n\n    (a) you have a decreasing adjustment arising from an adjustment event\n    (b) the adjustment event relates to intangible supplies from offshore that are taxable supplies under section 84-5 of the GST Act\n    (c) you do not hold an adjustment note for the adjustment when you give the Commissioner a GST return for the tax period to which the adjustment would otherwise be attributable, and\n    (d) but for this determination, the adjustment would not be attributable to that tax period because of paragraph 29-20(3)(c) of the GST Act.\n\nThis determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination.\n\n    5. Waiver of adjustment note requirement\n\nThe requirement for an adjustment note under subsection 29-20(3) of the GST Act does not apply where the decreasing adjustment arises from an adjustment event that relates to an intangible supply from offshore that is a taxable supply under section 84-5 of the GST Act.\n\n    6. Definitions\n\nExpressions in this determination have the same meaning as in the GST Act.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument expressly replaces the 2006 determination and states it is 'substantially the same' (see section 3). It preserves the previous eligibility and mechanics: waiver applies only to decreasing adjustments from offshore intangible taxable supplies where no adjustment note is held at lodgement, so the scope is not changed."},"complexity_factors":["Narrow, specific scope limited to decreasing adjustments from intangible offshore supplies taxable under section 84-5","Cross-references to GST Act provisions (subsection 29-20(3) and section 84-5) require users to read the primary Act for full effect","Dependence on defined terms and concepts from the GST Act (eg. ‘adjustment event’, ‘decreasing adjustment’, ‘adjustment note’)","Administrative condition that the waiver only applies if the taxpayer does not hold an adjustment note when lodging the GST return","Instrument replaces a prior 2006 determination but states it is 'substantially the same', so limited substantive change","Legal effect is procedural (waiver of a documentary requirement) rather than a change to taxable amounts, which narrows downstream complexity"],"plain_english_summary":"This determination waives the GST Act requirement (subsection 29-20(3)) to hold an adjustment note for certain decreasing adjustments that arise from adjustment events relating to intangible supplies from offshore that are taxable under section 84-5. It applies where you do not hold an adjustment note when you give the GST return that would otherwise capture the adjustment. It commences 1 April 2017 and replaces the earlier 2006 determination."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of a 2006 determination with the same scope. Section 4 explicitly states it is 'substantially the same as the previous determination.' The instrument maintains its narrow, specific purpose: waiving adjustment note requirements only for decreasing adjustments from offshore intangible supplies under section 84-5."},"complexity_factors":["Short document (6 sections, ~300 words)","Only 1 defined term section that defers entirely to the parent Act","Single clear condition set in section 4 (4 straightforward criteria)","No nested exceptions or complex conditional logic","Heavy reliance on external statutory references (subsection 29-20(3), section 84-5 of the GST Act) — requires knowledge of parent legislation to fully understand","Technical terminology ('decreasing adjustment', 'adjustment event', 'intangible supply', 'tax period') assumes familiarity with GST system"],"plain_english_summary":"This determination lets Australian businesses claim GST decreasing adjustments (refunds) for intangible supplies from offshore—like digital services or software—without needing a supplier-issued adjustment note. \n\nIt protects businesses that can’t obtain Australian-style paperwork from foreign suppliers, ensuring they don’t lose legitimate GST refunds when price changes, cancellations, or similar events occur."},"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/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus","history":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus/history","analysis":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus/analysis","conflicts":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus/conflicts","importantCases":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus/important-cases","documents":"/api/acts/goods-and-services-tax-waiver-of-adjustment-note-requirement-determination-2017-for-decreasing-adjus/documents"}}