Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 133.10

  (1)   If:

  (a)   you have a * decreasing adjustment under this Division for an acquisition; and

  (b)   the circumstances that gave rise to the adjustment also constitute an * adjustment event;

you do not have a decreasing adjustment under section   19 - 70 for the acquisition in relation to those circumstances.

  (2)   This section has effect despite section   19 - 70 (which is about adjustments for acquisitions arising because of adjustment events).