A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 132.10 Attribution of adjustments under this Division
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 132.10
Attribution of adjustments under this Division(1) A * decreasing adjustment under this Division is attributable to:
(a) the same tax period as the * taxable supply to which it relates; or
(b) if it relates to a supply that is not a taxable supply--the tax period to which the supply would be attributable if it were a taxable supply.
(2) This section has effect despite section 29 - 20
(which is about attributing your adjustments).