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28 Feb 13 GST: adjustment notes - GSTR 2013/D1

On 27 February 2013, the ATO released for public comment by 10 April 2013 draft GST Ruling GSTR 2013/D1 entitled "Goods and services tax: adjustment notes".

The draft Ruling sets out the requirements for adjustment notes under Division 29 of the GST Act. It also includes an appendix summarising the circumstances when a decreasing adjustment can be attributed without an adjustment note as determined by the Commissioner under s 29-20(3).

The draft Ruling does not consider third party adjustments and third party adjustment notes under Division 134.2 The draft Ruling does not consider in detail special rules in the GST Act that may be relevant to adjustment notes, including those concerning agents, insurance brokers, GST groups and GST branches. However, so as to provide additional context, these rules are referred to in the Explanation.


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