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 139 - Distributions from deceased estates  

139-10   Attributing adjustments for distributions from deceased estates  

(1)  
An * adjustment that you have under this Division is attributable to the tax period in which it arises.

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




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