Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.50

No tax invoices or adjustment notes for inbound intangible consumer supplies

             (1)  You are not required to issue a * tax invoice for a * taxable supply that you make if the supply is solely an * inbound intangible consumer supply.

             (2)  You are not required to issue an * adjustment note for an * adjustment event relating to a * taxable supply that you make if the supply is solely an * inbound intangible consumer supply.

             (3)  This section has effect despite sections 29-70 and 29-75 (which are about tax invoices and adjustment notes).



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