Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.15

Adjustments

             (1)  Any * adjustment that a * non-resident has relating to a supply, acquisition or importation made through a * resident agent is to be treated as if:

                     (a)  the non-resident did not have the adjustment; and

                     (b)  the agent had the adjustment.

             (2)  This section has effect despite section 17-10 (which is about the effect of adjustments on net amounts).



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