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GSTD 2002/4Wwithdrawnchange

Goods and services tax: what are the requirements for a particular document to be treated as an adjustment note when an adjustment arises from a payment made by a third party?

Notice of Withdrawal

GSTD 20002/4 set out the requirements for a document to be treated as an adjustment note when an adjustment arises from a payment made by a third party.

The Addendum to GSTR 2000/19, which issues today, clarifies the treatment of payments to third parties where an entity (such as a manufacturer) offers to make payments to third parties if they acquire a thing from another entity (such as a retailer). A payment made by an entity to a third party in these circumstances does not give rise to an adjustment event. As a result, there is no adjustment and no need for an adjustment note. Accordingly, GSTD 2002/4 is withdrawn.

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