Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 1 Time limit on entitlements to input tax credits and fuel tax credits
Part 1 Amendments relating to input tax credits
A New Tax System (Goods and Services Tax) Act 1999
13 Section 195-1 (after table item 6 of the definition of decreasing adjustment )
Insert:
|
6A |
Section 133-5 |
*Decreasing adjustments for *additional consideration provided under gross-up clauses |
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