(1) If you are a * retailer or a * small enterprise entity who has chosen to apply a * simplified accounting method, the net amount for a tax period during which the choice has effect is worked out using the method provided for by the simplified accounting method.
(1A) However, the * net amount worked out under subsection (1) for the tax period:
(a) may be increased or decreased under Subdivision 21-A of the * Wine Tax Act; and
(b) may be increased or decreased under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999 .
Note 1: Under Subdivision 21-A of the Wine Tax Act, amounts of wine tax increase the net amount, and amounts of wine tax credits reduce the net amount.
Note 2: Under Subdivision 13-A of the A New Tax System (Luxury Car Tax) Act 1999 , amounts of luxury car tax increase the net amount, and luxury car tax adjustments alter the net amount.
(2) This section has effect despite section 17-5 (which is about net amounts).