Goods and Services Tax Determination

GSTD 2004/1W

Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

• Please note that the PDF version is the authorised version of this withdrawal notice.
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FOI status:

may be released

Notice of Withdrawal

Goods and Services Tax Determination GSTD 2004/1 is withdrawn with effect from 17 April 2019.

1. GSTD 2004/1 outlines the circumstances when the requirement to hold a tax invoice or adjustment note was automatically waived under the following legislative instruments:

•

A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal

•

A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal.

2. These legislative instruments expired on 1 April 2017 and the Commissioner has decided not to remake them.

3. The Commissioner will exercise the discretions in subsections 29-70(1B) and 29-75(1) of the A New Tax System (Goods and Services Tax) Act 1999 on a case by case basis.

4. GSTD 2004/1 is therefore no longer required, and a replacement determination will not be issued.

Commissioner of Taxation
3 April 2019

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-DO1SZQ8

Related Rulings/Determinations:

TR 2006/10
GSTR 2000/1
GSTR 2000/3

Subject References:
adjustment notes
discretions
Goods and services tax
GST Objections
objection against GST assessment
reviewable decisions
tax invoices

Legislative References:
GSTA 1999 23-5
GSTA 1999 29-10(1)
GSTA 1999 29-10(2)
GSTA 1999 29-10(3)
GSTA 1999 29-10(3)(b)
GSTA 1999 29-15
GSTA 1999 29-20(1)
GSTA 1999 29-20(2)
GSTA 1999 29-20(3)
GSTA 1999 29-20(3)(d)
GSTA 1999 29-70(1)
GSTA 1999 29-70(1B)
GSTA 1999 29-70(2)
GSTA 1999 29-75(1)
GSTA 1999 29-75(2)
GSTA 1999 29-80(1)
GSTA 1999 29-80(2)
GSTA 1999 38-325
GSTA 1999 40-65(1)
GSTA 1999 66-17
GSTA 1999 75-30
GSTA 1999 75-30(1)
GSTA 1999 83-35(1)
GSTA 1999 83-35(3)
GSTA 1999 153-5
GSTA 1999 153-10
GSTTA 1999 13
ITAA 1936 177(1)
TAA 1953 Pt IVC
TAA 1953 Sch 1 105-5
TAA 1953 Sch 1 105-10
TAA 1953 Sch 1 105-10(2)
TAA 1953 Sch 1 105-40(1)
TAA 1953 Sch 1 105-40(2)
TAA 1953 Sch 1 105-100
TAA 1953 Sch 1 155 15
TAA 1953 Sch 1 155 90
TAA 1953 Sch 1 350 10
TAA 1953 Sch 1 350 10(1)
TAA 1953 Sch 1 284-B
TAA 1953 Sch 1 288-45
TAA 1953 Sch 1 Div 358
Administrative Decisions (Judicial Review) Act 1977

Case References:
F J Bloemen Pty Ltd v. FCT
[1981] HCA 27
147 CLR 360
11 ATR 914
81 ATC 4280

FCT v. Dalco
[1990] HCA 3
168 CLR 614
20 ATR 1370
90 ATC 4088
McAndrew v. FCT
[1956] HCA 62
98 CLR 263
DCT v. Richard Walter Pty Ltd
[1995] HCA 23
183 CLR 168
29 ATR 644
95 ATC 4067

Other References:
ANTS (GST) Adjustment Note Information Requirements Determination 2012
ANTS (GST) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal
ANTS (GST) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal