Goods and Services Tax (GST) adjustment processing for Veterans' Affairs Processing (VAP) 012-19061434

From 1 March 2025, the Department of Veterans' Affairs (DVA) no longer accepts backdating of GST requests - no further action required by staff.

In line with the new GST backdating policy arrangements, DVA will only support the approval of back payment applications where the date of lodgement for the GST component falls before 1 March 2025.

DVA will not assess any applications lodged on or after 1 March 2025 under the previous back payment provisions. This approach ensures consistent application of policy and provides clear guidance to stakeholders on eligibility criteria.

See the Resources page for a link to a DVA article and FAQs about the change.

For GST backdating requests dated before 1 March 2025, staff must follow the Process page.

If the providers Australian Business Number (ABN) and Recipient Created Tax Invoice (RCTI) agreement are:

• recorded by Services Australia and the claim being assessed has GST applicable items, GST will be automatically added to the applicable items claimed
• not recorded by the agency, GST will not be calculated for the claim even if the claim contains GST applicable items

GST adjustments may be necessary because:

• A provider's GST status has changed from being GST registered to not being GST registered since the claim was paid
• An incorrect provider has been paid and one of the providers is GST registered but the other is not
• Norfolk Island is GST exempt, an incorrect provider number was used with a Norfolk Island location
• An incorrect item was paid, for example GST exempt item to a GST applicable item
• An incorrect date of service was keyed, for example the item was not GST applicable on the date the service was provided so the GST amount may have increased and/or decreased
• An incorrect veteran was paid
• An incorrect charge was entered
• A duplicate payment was made for same provider
• A duplicate payment was made for different provider
• The adjustment was calculated incorrectly

Although a provider's RCTI agreement form has been registered, GST back payments are not processed automatically. Requests by providers for GST back-payments must be in writing including the provider number and relevant claim numbers.

When an overpayment of a claim has occurred, there is no online method of processing the adjustment required. Adjustments relating to GST applicable items must be calculated manually. File fixes are made to adjust the claim and the veteran's history on the Mainframe system.

Department of Veteran's Affairs Policy limits the period that backdated adjustments can be claimed by providers. In alignment with the agency's processing standards, GST payments provide a 60 day adjustment period from the date the GST registration details were entered. That is, the date of notification of RCTI agreement by the provider has been entered in to ABSTUDY Activity Agreement (ABAA).

Department of Veteran's Affairs Policy has directed this must be established as the date of notification of a GST status to YES, as entered into ABAA. Providers will be unable to claim any backdated adjustments before this 60 day period.

All provider queries about the 60 day policy must be directed to the Department of Veteran's Affairs. See Useful Contacts for Department of Veteran's Affairs contacts.