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  


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 129 - Changes in the extent of creditable purpose  

Subdivision 129-E - Attributing adjustments under this Division  

129-90   Attributing your adjustments for changes in extent of creditable purpose  

An * adjustment that you have arising in respect of an * adjustment period under this Division is attributable to the tax period that is that adjustment period.

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

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