A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  

Note:

The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 138 - Cessation of registration  

138-20   Application of Division 129  

This Division (except subsections 138-17(2) and (3) ) does not affect the operation of Division 129 (which is about changes in the extent of creditable purpose).