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DA 2000/1

COMMONWEALTH OF AUSTRALIA

This legislative instrument has been replaced by WAN 2017/1 (F2017L00420)

A New Tax System (Goods and Services Tax) Act 1999

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.

Lawrie Hill

Assistant Commissioner

GST Rulings

Delegate of the Commissioner

Registration Number: F2006B11575

Registration Date: 14 November 2006


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