A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-4
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Special rules mainly about net amounts and adjustments
For the purpose of working out under this Subdivision the amount of an * adjustment for an acquisition, any adjustments under Division 19 , 21 , 133 or 134 that you have had for the acquisition are to be taken into account in working out the full input tax credit for the purpose of section 129-70 or 129-75 .
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-D - Amounts of adjustments for acquisitions and importations 129-80 Effect of adjustment under certain DivisionsFor the purpose of working out under this Subdivision the amount of an * adjustment for an acquisition, any adjustments under Division 19 , 21 , 133 or 134 that you have had for the acquisition are to be taken into account in working out the full input tax credit for the purpose of section 129-70 or 129-75 .
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