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

Chapter 2 - The basic rules  

Part 2-1 - The central provisions  

Division 7 - The central provisions  

7-5   Net amounts  
Amounts of GST and amounts of input tax credits are set off against each other to produce a * net amount for a tax period (which may be altered to take account of * adjustments ).

For net amounts (including adjustments to net amounts), see Part 2-4 .