A New Tax System (Goods and Services Tax) Act 1999
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 138-10 Attributing adjustments for cessation of registration (1)An *adjustment that you have under this Division is attributable to:
(aa) if you are an *incapacitated entity - your tax period under section 27-39 ; or
(a) your concluding tax period under section 27-40 ; or
(b) if, because of subsection 151-55(1) or 162-85(1) , you do not have a concluding tax period under section 27-40 - the tax period to which that subsection applies.
(2)
This section has effect despite section 29-20 (which is about attributing your adjustments).
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