Goods and Services Tax Determination

GSTD 2004/1W

Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

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FOI status:

may be released

Notice of Withdrawal

Goods and Services Tax Determination GSTD 2004/1 is withdrawn with effect from 17 April 2019.

1. GSTD 2004/1 outlines the circumstances when the requirement to hold a tax invoice or adjustment note was automatically waived under the following legislative instruments:

·
A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal
·
A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal.

2. These legislative instruments expired on 1 April 2017 and the Commissioner has decided not to remake them.

3. The Commissioner will exercise the discretions in subsections 29-70(1B) and 29-75(1) of the A New Tax System (Goods and Services Tax) Act 1999 on a case by case basis.

4. GSTD 2004/1 is therefore no longer required, and a replacement determination will not be issued.

Commissioner of Taxation
3 April 2019

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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References

ATO references:
NO 1-DO1SZQ8

ISSN: 2205-6254

Related Rulings/Determinations:

TR 2006/10
GSTR 2000/1
GSTR 2000/3

Subject References:
adjustment notes
discretions
Goods and services tax
GST Objections
objection against GST assessment
reviewable decisions
tax invoices

Legislative References:
GSTA 1999 23-5
GSTA 1999 29-10(1)
GSTA 1999 29-10(2)
GSTA 1999 29-10(3)
GSTA 1999 29-10(3)(b)
GSTA 1999 29-15
GSTA 1999 29-20(1)
GSTA 1999 29-20(2)
GSTA 1999 29-20(3)
GSTA 1999 29-20(3)(d)
GSTA 1999 29-70(1)
GSTA 1999 29-70(1B)
GSTA 1999 29-70(2)
GSTA 1999 29-75(1)
GSTA 1999 29-75(2)
GSTA 1999 29-80(1)
GSTA 1999 29-80(2)
GSTA 1999 38-325
GSTA 1999 40-65(1)
GSTA 1999 66-17
GSTA 1999 75-30
GSTA 1999 75-30(1)
GSTA 1999 83-35(1)
GSTA 1999 83-35(3)
GSTA 1999 153-5
GSTA 1999 153-10
GSTTA 1999 13
ITAA 1936 177(1)
TAA 1953 Pt IVC
TAA 1953 Sch 1 105-5
TAA 1953 Sch 1 105-10
TAA 1953 Sch 1 105-10(2)
TAA 1953 Sch 1 105-40(1)
TAA 1953 Sch 1 105-40(2)
TAA 1953 Sch 1 105-100
TAA 1953 Sch 1 155 15
TAA 1953 Sch 1 155 90
TAA 1953 Sch 1 350 10
TAA 1953 Sch 1 350 10(1)
TAA 1953 Sch 1 284-B
TAA 1953 Sch 1 288-45
TAA 1953 Sch 1 Div 358
Administrative Decisions (Judicial Review) Act 1977

Case References:
F J Bloemen Pty Ltd v. FCT
[1981] HCA 27
147 CLR 360
11 ATR 914
81 ATC 4280


FCT v. Dalco
[1990] HCA 3
168 CLR 614
20 ATR 1370
90 ATC 4088

McAndrew v. FCT
[1956] HCA 62
98 CLR 263

DCT v. Richard Walter Pty Ltd
[1995] HCA 23
183 CLR 168
29 ATR 644
95 ATC 4067

Other References:
ANTS (GST) Adjustment Note Information Requirements Determination 2012
ANTS (GST) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal
ANTS (GST) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal

GSTD 2004/1W history
  Date: Version: Change:
  3 March 2004 Original ruling  
  11 July 2007 Consolidated ruling Addendum
  25 January 2012 Consolidated ruling Addendum
  31 October 2012 Consolidated ruling Addendum
  17 April 2013 Consolidated ruling Addendum
  2 October 2013 Consolidated ruling Addendum
You are here 3 April 2019 Withdrawn