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

Application of sections 48-55 and 49-50

             (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.



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