A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 2-6 - Tax periods

Division 29 - What is attributable to tax periods

Subdivision 29-C - Tax invoices and adjustment notes

29-80.02

29-80.02 Adjustment note threshold (Act ss 29-80(2))
For subsection 29-80(2) of the Act, the amount of $75 is specified.