Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).