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:Division 138 - Cessation of registration 138-1 What this Division is about
An entity whose registration has been cancelled may still have acquisitions and importations for which entitlements to input tax credits have arisen. This Division provides for an increasing adjustment to cancel those input tax credits.