A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 90.30 Adjustments
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 90.30
Adjustments(1) An * amalgamated company has an * adjustment if:
(a) apart from the * amalgamation, any of the * amalgamating companies would have had the adjustment; and
(b) the adjustment was not attributable, before the amalgamation, to a tax period applying to the amalgamating company.
(2) This section has effect despite section 17 - 10
(which is about the effect of adjustments on net amounts).