A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-4
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Net amounts and adjustments
Division 19
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Adjustment events
Subdivision 19-B
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Adjustments for supplies
19-55
Decreasing adjustments for supplies
If the * corrected GST amount is less than the * previously attributed GST amount , you have a decreasing adjustment equal to the difference between the previously attributed GST amount and the corrected GST amount.
If the * corrected GST amount is less than the * previously attributed GST amount , you have a decreasing adjustment equal to the difference between the previously attributed GST amount and the corrected GST amount.
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