A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 138.10 Attributing adjustments for cessation of registration

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 138.10

  (1)   An * adjustment that you have under this Division is attributable to:

  (aa)   if you are an * incapacitated entity--your tax period under section   27 - 39; or

  (a)   your concluding tax period under section   27 - 40; or

  (b)   if, because of subsection   151 - 55(1) or 162 - 85(1), you do not have a concluding tax period under section   27 - 40--the tax period to which that subsection applies.

  (2)   This section has effect despite section   29 - 20 (which is about attributing your adjustments).