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

Chapter 2 - The basic rules  

Part 2-4 - Net amounts and adjustments  

Division 19 - Adjustment events  

19-5   Explanation of the effect of adjustment events  
The following diagram shows how an * adjustment event for a supply or acquisition can give rise to an * increasing adjustment or a * decreasing adjustment .

Note:

This section is an explanatory section.