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18 Sep 06 Discretion to treat a document as a tax invoice/adjustment note

The Commissioner has a discretion to treat as a tax invoice a particular document that does not meet the requirements for being a tax invoice (see s 29-70(1) of the GST Act). A similar discretion exists in relation to adjustment notes (see s 29-75(1) of the GST Act). The ATO has published a list of the documents and information it needs to process private rulings seeking an exercise of the Commissioner's discretion. For more information, see Practice Statement Law Administration PS LA 2004/11.

For a copy of the list, go here

For a copy of PS LA 2004/11, go here

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