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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 84 - Offshore supplies  

Subdivision 84-C - Offshore supplies of low value goods  

84-87   No tax invoices or adjustment notes for offshore supplies of low value goods  

(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).