Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

GSTD 2004/1 outlines the circumstances when the requirement to hold a tax invoice or adjustment note was automatically waived under the following legislative instruments: • A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal • A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal .

These legislative instruments expired on 1 April 2017 and the Commissioner has decided not to remake them.

The Commissioner will exercise the discretions in subsections 29-70(1B) and 29-75(1) of the A New Tax System (Goods and Services Tax) Act 1999 on a case by case basis.

GSTD 2004/1 is therefore no longer required, and a replacement determination will not be issued.