The A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 was registered on the Federal Register of Legislative Instruments on Tue 3.4.2012. It specifies the other information requirements for adjustment notes and recipient created adjustment notes for the purposes of s 29-75(1) of the GST Act, following legislative amendments allowing a more flexible approach for tax invoices. It also revokes the previous Determination – A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No 1) 2000 (registered on 29 November 2006). Date of effect: The requirements contained in the Determination apply in relation to net amounts for tax periods starting on or after 1 July 2010.
[LTN 64, 3/4]