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21 Aug 13 Waiver of adjustment note requirement instruments made

On 20 August 2013, James O’Halloran, Deputy Commissioner of Taxation, make the following legislative instruments under s 29-20(3) of the GST Act:

  • A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 - F2013L01601

(This instrument waives the requirement for an entity to hold an adjustment note in certain circumstances before attributing a decreasing adjustment to a tax period when the entity holds a document that meets the information requirements prescribed in this instrument.)

  • A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013 - F2013L01600

(This instrument waives the requirement for an entity to hold an adjustment note in certain circumstances before attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition covered by section 111-5 of the GST Act) to a tax period when the entity holds a document that meets the information requirements prescribed in this instrument.)

Both instruments were registered on the Federal Register of Legislative Instruments on 21 August 2013.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

 


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