A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 57 - Resident agents acting for non-residents 57-15 Adjustments (1)
Any * adjustment that a * non-resident has relating to a supply, acquisition or importation made through a * resident agent is to be treated as if:
(a) the non-resident did not have the adjustment; and
(b) the agent had the adjustment. (2)
This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).