What this determination covers
The federal government has registered the A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026 on 14 August 2026. The determination is available at legislation.gov.au/F2026L01060.
The determination waives the requirement to hold an adjustment note in certain GST situations involving reverse charged supplies. A reverse charged supply is one where the recipient of goods or services - rather than the supplier - is responsible for paying the GST.
What it replaces
This determination repeals the previous Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies. The 2016 determination is no longer in force.
Key actions
- Businesses involved in reverse charged GST supplies - for example, certain imported services or cross-border transactions - can check the full text of the new determination at legislation.gov.au/F2026L01060 to confirm the current obligations around holding adjustment notes.
- Businesses that were relying on the Waiver of Adjustment Note Determination (No. 39) 2016 for compliance purposes are required to refer to the 2026 determination instead, as the 2016 rule has been repealed.
- A bookkeeper or tax agent can be consulted about whether reverse charge GST applies to supplies a business makes or receives, and whether this change affects record-keeping requirements.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.