A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

43   At the end of subsection 29-75(1)

Add:

However, the Commissioner may treat as an adjustment note a particular document that is not an adjustment note.