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 141 - Tradex scheme goods  

141-15   Attribution of adjustments under this Division  

(1)  
An adjustment under this Division is attributable to the tax period in which the adjustment arises.

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




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