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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Division 54 - GST branches  

Subdivision 54-B - Consequences of registration of GST branches  

54-50  Tax invoices and adjustment notes  

(1)  

The *GST branch registration number of a *GST branch must be set out in:


(a) any *tax invoice relating to a *taxable supply made through that GST branch; and


(b) any *adjustment note for a *decreasing adjustment that arose from the occurrence of an *adjustment event relating to a *taxable supply made through that GST branch; and


(c) any *third party adjustment note for a decreasing adjustment under section 134-5 that relates to a taxable supply made through that GST branch.
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(2)  

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This section has effect despite sections 29-70 and 29-75 (which are about tax invoices and adjustment notes), and section 134-20 (which is about third party adjustment notes).


 



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