Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 133.10

             (1)  If:

                     (a)  you have a * decreasing adjustment under this Division for an acquisition; and

                     (b)  the circumstances that gave rise to the adjustment also constitute an * adjustment event;

you do not have a decreasing adjustment under section 19-70 for the acquisition in relation to those circumstances.

             (2)  This section has effect despite section 19-70 (which is about adjustments for acquisitions arising because of adjustment events).