22 Aug 13 Goods and services tax: adjustment notes - GSTR 2013/2
On 21 August 2013, the ATO issued GST Ruling GSTR 2013/2 entitled "Goods and services tax: adjustment notes".
It was previously released in draft form as GSTR 2013/D1.
This Ruling sets out the requirements for adjustment notes under Division 29 of the GST Act.
In particular, the Ruling outlines:
- when a document is in the approved form for an adjustment note;
- the information requirements that the Commissioner has determined under s 29-75(1)(c), and an explanation of how those information requirements in A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 (the legislative instrument) apply; and
- when the Commissioner will treat a particular document as an adjustment note even though that document does not meet all of the adjustment note requirements under s 29-75(1).
Also, with effect from 21 August 2013, the ATO issued withdrawal notice GSTR 2000/1W (Goods and services tax: adjustment notes).