A New Tax System (Goods and Services Tax) Act 1999
If you have any * adjustments that are attributable to a tax period applying to you, alter your * net amount for the period as follows:
(a) add to the amount worked out under subsection 17-5(1) for the period the sum of all the * increasing adjustments (if any) that are attributable to the period;
(b) subtract from that amount the sum of all the * decreasing adjustments (if any) that are attributable to the period.
For the basic rules on what adjustments are attributable to a particular period, see Division 29 .
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