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