Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.50

  (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.

  (2)   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).