Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 134.30

  (1)   For the purposes of working out whether you have an adjustment under this Division, disregard sections   48 - 55 and 49 - 50.

  (2)   However, this section does not affect the application of sections   48 - 55 and 49 - 50 for the purposes of working out the amount of an adjustment under this Division.

Note:   Sections   48 - 55 and 49 - 50 require GST groups and GST religious groups to be treated as single entities for the purposes of adjustments.