A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000

COMMONWEALTH OF AUSTRALIA A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 DETERMINATION Under paragraph 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination: 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 2000. 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) does not apply: (a) where the decreasing adjustment relates to a taxable supply under section 84-5 of the Act. Dated this 21st day of March 2000. Signed by Lawrie Hill Assistant Commissioner GST Rulings Delegate of the Commissioner