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  

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 134 - Third party payments  

134-25   Adjustment events do not arise  

To avoid doubt, a payment that gives rise to an * adjustment under this Division cannot give rise to an * adjustment event .