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

Chapter 2 - The basic rules  

Part 2-4 - Net amounts and adjustments  

Division 19 - Adjustment events  

Subdivision 19-B - Adjustments for supplies  

19-45   Previously attributed GST amounts  
The previously attributed GST amount for a supply is:


(a) the amount of any GST that was attributable to a tax period in respect of the supply; plus


(b) the sum of any * increasing adjustments , under this Subdivision or Division 21 , that were previously attributable to a tax period in respect of the supply; minus


(c) the sum of any * decreasing adjustments , under this Subdivision or Division 21 or 134 , that were previously attributable to a tax period in respect of the supply.


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