Adjustment Summary Worksheet Layout

	Reason for adjustment Worksheets are available at lines 1–4	Increasing G7	Decreasing G18
1	Adjustments for sales following adjustment events See: AdjustmentforSalesandOtherSuppliesWorksheetLayout(G7/G18)
2	Adjustments for purchases following adjustment events See: AdjustmentforAcquisitionsWorksheetLayout(G7/G18)
3	Bad debts written off or recovered See: AdjustmentforBadDebtsWrittenofforRecoveredWorksheetLayout(G7/G18)
4	Change in extent of creditable purpose See: AdjustmentforChangeinExtentofCreditablePurposeWorksheetLayout(Label G7/G18)
The following adjustments do not have worksheets
5	Goods used solely for private or domestic purposes	E225	E226
6	Insurance settlements	E227	E228
7	Company amalgamations	E229	E230
8	Sales of things used to make financial sales	E231	E232
9	Sales of going concerns	E233	E234
10	Other adjustments	E235	E236
11	Total	A E237	B E238
	If A is more than B, subtract B from A and show the amount at G7	E239
	If B is more than A, subtract A from B and show the amount at G18		E240

Adjustment for Sales and Other Supplies Worksheet Layout (G7/G18)

Adjustments for Sales and other supplies	Amount (before the change occurred) included at G1 *	New amount for sales of other supplies *	Increasing adjustment (G7)	Decreasing adjustment (G18)
Cancellation of a sale or other supply	E137	E138	E139	E140
Reduction in consideration for a sale or other supply because of discount or rebate	E141	E142	E143	E144
Sale or other supply has stopped being taxable **	E145	E146	E147	E148
Increase in consideration for a sale or other supply	E149	E150	E151	E152
Sale or other supply has become taxable ***	E153	E154	E156	E157
Total	E211	E213	E170	E171
Amount transferred to line 1 of Adjustment Summary Worksheet Layout			E170	E171

*If the sale was partly taxable, include only the amount of the consideration for the taxable part of the supply.

**If the sale was previously taxable and stops being taxable, show zero in column (3).

***If the sale was previously non-taxable and has become taxable, show zero in column (2).

A decreasing adjustment may not be made for a purchase of more than $55 (including GST), other than for adjustments to bad debts, unless you have an adjustment note from the supplier.

Adjustment for Acquisitions Worksheet Layout (G7/G18)

Adjustments for Acquisitions	Consideration (before the change occurred)	Changed amount of consideration	Increasing adjustment (G7)	Decreasing Adjustment (G18)
Cancellation of a Purchase	E172	E173	E174
Reduction in consideration because of a discount or rebate	E175	E176	E177
An purchase stops being creditable **	E178	E179	E180
Increase in consideration for a purchase	E181	E182		E183
A purchase has become creditable ***	E205	E206		E207
Total	E215	E217
Amount transferred to line 2 of Adjustment Summary Worksheet Layout			E208	E209

* If the purchase was partly creditable, include only the amount of consideration for the creditable part of the purchase.

** If the purchase was previously creditable and stops being creditable, show zero in column (3).

*** If the purchase was previously not creditable and has become creditable, show zero in column (2).

Adjustments are made for bad debts written off or recovered ONLY if you do not account for GST on a cash basis.
If the bad debt relates to a partly taxable sale or a partly creditable purchase, the amount of the adjustment is reduced.
Contact the ATO on 13 24 78 for more information.

Adjustment for Bad Debts Written off or Recovered Worksheet Layout (G7/G18)

Adjustments for bad debts Written off or recovered		Amount written off or recovered	Increasing adjustment (G7)	Decreasing Adjustment (G18)
Sales or Other Supplies	Written off bad debts or debts overdue for 12 months or more	E210
Sales or Other Supplies	Recovering bad debts or debts overdue for 12 months or more	E212
Acquisitions	Bad debts written off by your supplier or debts overdue for 12 months or more	E214
Acquisitions	Payments of bad debts written off by your supplier or debts overdue for 12 months or more	E216
Total
Amount transferred to line 3 of Adjustment Summary Worksheet Layout

Adjustment for Change in Extent of Creditable Purpose Worksheet Layout (Label G7/G18)

	Increasing adjustment G7	Decreasing adjustment G18
Description: E184
Date acquired: E114
Full amount of consideration (taking into account adjustments)	E220
Intended (or previously claimed) extent of creditable purpose	E115%
Actual extent of creditable purpose	E116%
Change in extent of creditable purpose
	E221	E222
Amount transferred to line 4 of Adjustment Summary Worksheet Layout	E223	E224

Cessation of Registration: If you cease to be registered for GST and your assets include anything for which you were, or are, entitled to an input tax credit, there may be an increasing adjustment.