Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 - Supplies made by electricity distributors to electricity retailers (Cth)

Legislative Instrument

Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015

I, James O'Halloran, Deputy Commissioner of Taxation, make this determination under subsection 29-75(3) of the A New Tax System (Goods and Services Tax) Act 1999.

James O'Halloran Deputy Commissioner of Taxation

Dated: 15 September 2015

1. Name of Determination

This determination is the Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 - Supplies made by electricity distributors to electricity retailers.

2. Commencement

This determination commences on the day after registration.

3. Repeal of previous instrument

A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Determination (No. 1) 2002 – Supplies made by electricity distributors to electricity retailers – F2005B01940, registered on 02/08/2005 is repealed on the commencement of this determination.

4. Application

This determination applies to an entity that satisfies the following requirements:

(a) the supplier must be registered for GST;

(b) the supplier must be an Electricity Distributor;

(c) the supplies to which this determination applies are the provision of distribution services and the ancillary/related services listed in the definition of Electricity Distributor in paragraph 6;

(d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment;

(e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and

(f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request.