A New Tax System (Goods and Services Tax) Act 1999
You have an increasing adjustment if:
(a) you made a * taxable supply in relation to which you had a * decreasing adjustment under section 21-5 for a debt; and
(b) you recover the whole or a part of the amount written off, or the whole or a part of the amount that has been * overdue for 12 months or more, as the case requires.
The amount of the increasing adjustment is 1/11 of the amount recovered.
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