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

Chapter 2 - The basic rules  

Part 2-4 - Net amounts and adjustments  

Division 17 - Net amounts and adjustments  

17-10   Adjustments  
If you have any * adjustments that are attributable to a tax period applying to you, alter your * net amount for the period as follows:

(a) add to the amount worked out under subsection 17-5(1) for the period the sum of all the * increasing adjustments (if any) that are attributable to the period;

(b) subtract from that amount the sum of all the * decreasing adjustments (if any) that are attributable to the period.

For the basic rules on what adjustments are attributable to a particular period, see Division 29 .