A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.50 Tax invoices and adjustment notes
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.50
Tax invoices and adjustment notes(1) The * GST branch registration number of a * GST branch must be set out in:
(a) any * tax invoice relating to a * taxable supply made through that GST branch; and
(b) any * adjustment note for a * decreasing adjustment that arose from the occurrence of an * adjustment event relating to a * taxable supply made through that GST branch; and
(c) any * third party adjustment note for a decreasing adjustment under section 134 - 5 that relates to a taxable supply made through that GST branch.
(2) This section has effect despite sections 29 - 70 and
29 - 75 (which are about tax invoices and adjustment notes), and section
134 - 20 (which is about third party adjustment notes).