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
was a supply that was partly taxable or an acquisition that was partly creditable; or
was fully taxable or creditable, but not to the extent of 1/11 of the price or consideration for the transaction.
Note:Division 136 - Bad debts relating to transactions that are not taxable or creditable to the fullest extent
136-1 What this Division is about
The amount of an adjustment that you have under Division 21 for a bad debt is reduced under this Division if the transaction to which the adjustment relates: