Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 17.20

             (1)  The Commissioner may make a determination that, in the circumstances specified in the determination, a * net amount for a tax period may be worked out to take account of other matters in the way specified in the determination.

             (2)  The matters must relate to correction of errors made in working out * net amounts for the immediately preceding tax period.

             (3)  If those circumstances apply in relation to a tax period applying to you, you may work out your * net amount for the tax period in that way.