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
An * adjustment that you have arising in respect of an * adjustment period under this Division is attributable to the tax period that is that adjustment period.
(2)
This section has effect despite section 29-20 (which is about attributing 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 129 - Changes in the extent of creditable purpose Subdivision 129-E - Attributing adjustments under this Division 129-90 Attributing your adjustments for changes in extent of creditable purpose (1)An * adjustment that you have arising in respect of an * adjustment period under this Division is attributable to the tax period that is that adjustment period.
(2)
This section has effect despite section 29-20 (which is about attributing adjustments).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.