COMMONWEALTH OF AUSTRALIA
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
DETERMINATION
Under paragraph 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:
Citation
1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000.
Waiver of Adjustment Note Requirement
2. The following circumstances are circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) does not apply:
(a) where the decreasing adjustment relates to a taxable supply under section 84-5 of the Act.
Dated this 21st day of March 2000.
Signed by Lawrie Hill
Assistant Commissioner
GST Rulings
Delegate of the Commissioner