A New Tax System (Goods and Services Tax) Act 1999
54‑50 Tax invoices and adjustment notes54‑50 Tax invoices and adjustment notes
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54‑50 Tax invoices and adjustment notes
(1) The *GST branch registration number of a *GST branch must be set out in: (a) any *tax invoice relating to a *taxable supply made through that GST branch; and (b) any *adjustment note for a *decreasing adjustment that arose from the occurrence of an *adjustment event relating to a *taxable supply made through that GST branch; and (c) any *third party adjustment note for a decreasing adjustment under section 134‑5 that relates to a taxable supply made through that GST branch. (2) This section has effect despite sections 29‑70 and 29‑75 (which are about tax invoices and adjustment notes), and section 134‑20 (which is about third party adjustment notes).