Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 17.10

    If you have any * adjustments that are attributable to a tax period applying to you, alter your * net amount for the period as follows:

  (a)   add to the amount worked out under subsection   17 - 5(1) for the period the sum of all the * increasing adjustments (if any) that are attributable to the period;

  (b)   subtract from that amount the sum of all the * decreasing adjustments (if any) that are attributable to the period.

For the basic rules on what adjustments are attributable to a particular period, see Division   29.