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

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 130 - Goods applied solely to private or domestic use

130-1 What this Division is about

View history reference

You may have an increasing adjustment if you apply solely to private or domestic use goods for which you had a full input tax credit.