Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.87

No tax invoices or adjustment notes for offshore supplies of low value goods

  (1)   You are not required to issue a * tax invoice for a * taxable supply that you make if the supply is a * supplier - taxed offshore supply of low value goods.

  (2)   You are not required to issue an * adjustment note for an * adjustment event relating to a * taxable supply that you make if the supply is a * supplier - taxed offshore supply of low value goods.

  (3)   This section has effect despite sections   29 - 70 and 29 - 75 (which are about tax invoices and adjustment notes).


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