A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
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).
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