Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015

Administered by Department of the Treasury

Legislation au F2015L01589 Not in force Legislative Instrument

Legislation content

Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015

 

Explanatory Statement

 

General Outline of Instrument

  1. This determination is made under subsection 29-75(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901.
  2. The determination allows an extension of time for a Public Utility Provider who is a gas retailer to issue an adjustment note.
  3. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

 

Date of effect

4.      The determination commences on the day after registration.

5.      The determination does not apply retrospectively.

 

What is this instrument about

6.      The purpose of this determination is to outline the extension of time that the Commissioner has determined for a Public Utility Provider who is a gas retailer to issue an adjustment note.

7.      A Public Utility Provider who is a gas retailer would normally issue tax invoices to their customers for the provision of services over a period of about 3 months. The issuing of the tax invoice would generally follow the reading of the recipient’s meter.

8.      Under paragraph 29-75(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999, if a gas retailer has issued a tax invoice and becomes aware of an adjustment to the taxable supply, and it’s before an adjustment note is requested by the recipient, the gas retailer must give the recipient an adjustment note within 28 days.

9.      However, under subsection 29-75(3) of the A New Tax System (Goods and Services Tax) Act 1999, the Commissioner can specify a different number of days in relation to certain circumstances.

10.  Therefore, under this determination the gas retailer has the earlier of 98 days from becoming aware of an adjustment or when they issue the next tax invoice, to issue an adjustment note to the recipient.

11.  This extension of time only applies if the customer did not request an adjustment note. If the customer did request an adjustment note then the normal timeframe of 28 days from receipt of the request would apply.

 

 

What is the effect of this instrument

12.  The effect of this determination is to provide extra time for a Public Utility Provider who is a gas retailer to issue an adjustment note where there has not been a request from the customer for an adjustment note.

13.  Compliance cost impact: minor- there will be no or minimal impacts for both implementation and ongoing compliance costs. The legislative instrument is minor or machinery in nature. 

 

Background

14.  This determination replaces the A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to issue An Adjustment Determination (No. 1) 2000. The replaced instrument is repealed on the commencement of this determination.

 

Consultation:

15.  Section 18 of the Legislative Instruments Act 2003 specifically provides for circumstances where consultation may not be necessary or appropriate. One of those circumstances is where the instrument is considered minor or machinery in nature, and does not substantially change the law.

16.  There is no substantive change from the previous instrument therefore the instrument is considered minor or machinery in nature.

17.  As such, no further consultation has been undertaken in the development of this instrument.

 

 

 

James O’Halloran

Deputy Commissioner of Taxation

15 September 2015

 

Legislative references:

A New Tax System (Goods and Services Tax) Act 1999

Acts Interpretation Act 1901

Legislative Instruments Act 2003

Human Rights (Parliamentary Scrutiny) Act 2011

 


Statement of Compatibility with Human Rights

This statement is prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015

 

This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Legislative Instrument

This Legislative Instrument allows a Public Utility Provider who is a gas retailer to extend the time in which they must issue an adjustment note to the earlier of when the next invoice would normally issue or 98 days from when they became aware of the adjustment.  Generally a supplier would be required to issue an adjustment note within 28 days of becoming aware of the adjustment, however, the Commissioner can specify a different number of days in certain circumstances.

 

Human rights implications

This Legislative Instrument does not engage any of the applicable rights or freedoms as it is considered to be minor or machinery in nature and does not substantially change the law.

 

Conclusion

This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

 

Overview

The Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015 was enacted to provide additional flexibility to public utility providers who are gas retailers, allowing them more time to issue adjustment notes under specific circumstances. This determination is made under subsection 29-75(3) of the A New Tax System (Goods and Services Tax) Act 1999 and is a legislative instrument governed by the Legislative Instruments Act 2003. The primary objective is to alleviate the administrative burden on gas retailers by extending the timeframe for issuing adjustment notes when no customer request has been made. Under normal circumstances, a gas retailer must issue an adjustment note within 28 days of becoming aware of an adjustment, but this determination permits an extension to the earlier of 98 days from awareness or the issuance of the next tax invoice. The determination is not retrospective and does not substantially alter existing law, thus it was deemed minor or machinery in nature, exempting it from further consultation requirements.

Scope and Application

The Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015 applies specifically to Public Utility Providers who are gas retailers, allowing them an extended period to issue an adjustment note to their customers. This extension only applies if the customer has not requested an adjustment note themselves. Under the A New Tax System (Goods and Services Tax) Act 1999, gas retailers typically have 28 days to issue an adjustment note once they become aware of an adjustment to the taxable supply. However, this determination allows the Commissioner to specify a different period under certain circumstances, providing the gas retailer with the earlier of 98 days from when they become aware of the adjustment or when they issue the next tax invoice, to issue the adjustment note. The determination does not apply retrospectively and is considered minor in nature, with minimal impacts on compliance costs. This legislative instrument is made under the authority of the A New Tax System (Goods and Services Tax) Act 1999 and the Acts Interpretation Act 1901, and it is also compliant with human rights as it does not substantially alter the existing legal framework.

Key Provisions

The Goods and Services Tax: Extension of Time to Issue an Adjustment Note Determination (No. 35) 2015 (the Determination) primarily extends the time allowed for a Public Utility Provider who is a gas retailer to issue an adjustment note under the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) (sections 10 and 11). Ordinarily, a gas retailer must issue an adjustment note within 28 days of becoming aware of an adjustment to the taxable supply, unless a recipient requests an adjustment note (section 8). However, the Determination allows the gas retailer to extend this timeframe to the earlier of 98 days from becoming aware of the adjustment or when they issue the next tax invoice, provided no request for an adjustment note has been made by the recipient (section 10). This extension applies where there is no request from the customer for an adjustment note. The Determination imposes obligations on gas retailers to comply with the extended timeframes specified within it. Specifically, the gas retailer must ensure that any adjustment notes are issued within the extended period if no request has been made by the recipient. This means that gas retailers need to be vigilant in monitoring for any adjustments and communicate these to customers appropriately within the allowed timeframe (section 10). Failure to comply with these timeframes could result in non-compliance with the GST Act, potentially leading to penalties or other enforcement actions. In terms of consequences for non-compliance, the Determination does not specify particular offences or penalties. However, non-compliance with the GST Act generally can result in civil or criminal penalties. For instance, under section 28-15 of the GST Act, a person who fails to comply with an obligation under the Act can incur a penalty of up to 25 penalty points, with each penalty point equating to $295 (as of the most recent update). In more serious cases, criminal penalties can include fines of up to $22,000 for individuals and $110,000 for bodies corporate, as stipulated under section 28-25 of the GST Act. The Determination, being a legislative instrument for the purposes of the Legislative Instruments Act 2003, ensures that the adjustments it provides are within the Commissioner’s authority and comply with broader legislative frameworks.

Legal classification tags

Area of Law
Taxation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Compliance Obligations
Regulatory Standards

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.