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A New Tax System (Goods and Services Tax Transition) Act 1999
15HTax invoices and adjustment notes
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#### 15H Tax invoices and adjustment notes
(1) If the GST on a taxable supply is payable by the recipient of the supply because of this Division:
(a) the supplier is not required to issue a tax invoice for the supply; and
(b) the supplier is not required to issue an adjustment note for an adjustment that arises from an adjustment event relating to the taxable supply.
(2) Subsection (1) has effect despite sections 29‑70 and 29‑75 of the GST Act (which are about the requirement to issue tax invoices and adjustment notes).
(3) If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29‑10(3) of the GST Act (which is about attributing input tax credits) does not apply to the creditable acquisition constituted by that taxable supply.
(4) If the GST on a taxable supply is payable by the recipient of the supply because of this Division, subsection 29‑20(3) of the GST Act (which is about attributing adjustments) does not apply to an adjustment that arises from an adjustment event relating to the taxable supply.