Goods and Services Tax Determination
GSTD 2004/1A5 - Addendum
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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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. The Addendum amends Goods and Services Tax Determination GSTD 2004/1 to update the Date of Effect section and the References section.
(a) Omit from paragraph 21 '[to tax periods commencing]'.
(b) Omit the Notes following paragraph 21.
21A. Changes made to this Determination by Addenda that issued on 11 July 2007, 25 January 2012, 31 October 2012, 17 April 2013 and 2 October 2013 have been incorporated into this version of the Determination. Refer to each Addendum to see how that Addendum amends this Determination.
Omit '; GSTR 2000/1; GSTR 2000/3'
- GSTA 1999 29-10(3)(a)
- GSTA 1999 29-20(3)(a)
- GSTA 1999 29-20(3)(b)
- GSTA 1999 29-75
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Commissioner of Taxation
2 October 2013