Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 2 Annual apportionment of creditable purpose
A New Tax System (Goods and Services Tax) Act 1999
15 Subsection 132-5(2) (paragraph (b) of the definition of adjusted input tax credit )
Repeal the paragraph, substitute:
(b) the sum of:
(i) any *increasing adjustments, under Subdivision 19-C or Division 129, that were previously attributable to a tax period in respect of the acquisition or importation; and
(ii) any increasing adjustment under Division 131 that has been previously, is or will be attributable to a tax period in respect of the acquisition or importation; plus
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