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
An * adjustment that you have under this Division is attributable to the tax period in which it arises. (2)
This section has effect despite section 29-20 (which is about attributing your 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 139 - Distributions from deceased estates
139-10
Attributing adjustments for distributions from deceased estates
(1)
An * adjustment that you have under this Division is attributable to the tax period in which it arises. (2)
This section has effect despite section 29-20 (which is about attributing your adjustments).
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