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