the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 
Reference: WAN 2004/7
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 10 December 2004
Signatory: John Meyer Acting Assistant Deputy Commissioner of Taxation Goods and Services Tax
Registration number: F2006B00805
Registration date: 8 June 2006


Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 . | Waiver of Adjustment Note Requirement | 2. The following circumstances are circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply: (a) where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies. | (a) where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies. | Application | 3. (1) This determination applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 January 2005. | (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. | Definitions | 4. (1) The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this determination have the same meaning as in the Act.