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 138 - Cessation of registration  

138-10   Attributing adjustments for cessation of registration  

(1)    

An *adjustment that you have under this Division is attributable to:

(aa) if you are an *incapacitated entity - your tax period under section 27-39 ; or

(a) your concluding tax period under section 27-40 ; or

(b) if, because of subsection 151-55(1) or 162-85(1) , you do not have a concluding tax period under section 27-40 - the tax period to which that subsection applies.

(2)    
This section has effect despite section 29-20 (which is about attributing your adjustments).