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  


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-A - General  

129-15   Adjustments do not arise under this Division where there are adjustments under Division 130  

Despite section 129-5 , you cannot have an adjustment under this Division for an acquisition if you have already had an * adjustment under Division 130 (goods applied solely to private or domestic use) for the acquisition.

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