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A New Tax System (Goods and Services Tax) Act 1999
84‑50 No tax invoices or adjustment note84‑50 No tax invoices or adjustment notes for inbound intangible consumer supplies
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84‑50 No tax invoices or adjustment notes for inbound intangible consumer supplies
(1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply. (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply. (3) This section has effect despite sections 29‑70 and 29‑75 (which are about tax invoices and adjustment notes).