A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.15 Adjustments
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.15
Adjustments(1) Any * adjustment that a * non - resident has relating to a supply, acquisition or importation made through a * resident agent is to be treated as if:
(a) the non - resident did not have the adjustment; and
(b) the agent had the adjustment.
(2) This section has effect despite section 17 - 10
(which is about the effect of adjustments on net amounts).