Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 19.45

    The previously attributed GST amount for a supply is:

  (a)   the amount of any GST that was attributable to a tax period in respect of the supply; plus

  (b)   the sum of any * increasing adjustments, under this Subdivision or Division   21, that were previously attributable to a tax period in respect of the supply; minus

  (c)   the sum of any * decreasing adjustments, under this Subdivision or Division   21 or 134, that were previously attributable to a tax period in respect of the supply.