Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p47
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 47/58)
Character Range: 755924–758571

your agent holds that tax invoice.
 (2) This section has effect despite subsection 29‑10(3) (which is about the requirement to hold a tax invoice).

153‑10  Attributing your adjustments
 (1) If:
 (a) you have a *decreasing adjustment relating to a supply made by you through an agent or made to you through an agent; and
 (b) neither you nor your agent holds an *adjustment note or *third party adjustment note for the adjustment when you give to the Commissioner a *GST return for the tax period to which the adjustment would otherwise be attributable;
then:
 (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and
 (d) the adjustment (or the part of the adjustment) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you or your agent holds that adjustment note or third party adjustment note.
 (2) This section has effect despite subsections 29‑20(3) (which is about the requirement to hold an adjustment note) and 134‑15(1) (which is about the requirement to hold a third party adjustment note).

153‑15  Tax invoices
 (1) If you make a *taxable supply through an agent, an obligation to issue a *tax invoice relating to the supply:
 (a) arises whether the *recipient makes a request for a tax invoice to you or the agent; and
 (b) is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request.
 (2) However, you and the agent must not both issue separate *tax invoices relating to the supply.
Note: If Subdivision 153‑B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153‑50(1)(d).
 (3) This section has effect despite section 29‑70 (which is about tax invoices).

153‑20  Adjustment notes
 (1) If you have a *decreasing adjustment relating to a supply made by you through an agent or made to you through an agent, an obligation under subsection 29‑75(2) to issue an *adjustment note for the adjustment, or an obligation under subsection 134‑20(2) to issue a *third party adjustment note for the adjustment:
 (a) arises whether the *recipient makes a request for an adjustment note or a third party adjustment note to you or the agent; and
 (b) is complied with if either you or your agent gives the recipient an adjustment note or a third party adjustment note within 28 days after the request.
 (2) However, you and the agent must not both issue separate *adjustment notes or *third party adjustment notes for the adjustment.
 (3) This section has effect despite sections 29‑75 (which is about adjustment notes)