A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-4 - Net amounts and adjustments  

Division 19 - Adjustment events  

Subdivision 19-B - Adjustments for supplies  

19-55   Decreasing adjustments for supplies  
If the * corrected GST amount is less than the * previously attributed GST amount , you have a decreasing adjustment equal to the difference between the previously attributed GST amount and the corrected GST amount.

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