This Division sets out the effect of the GST in working out deductions. Generally speaking, input tax credits, GST and adjustments under the GST Act are disregarded.
27 - 5 Input tax credits and decreasing adjustments
27 - 10 Certain increasing adjustments
27 - 15 GST payments
27 - 20 Elements in calculation of amounts
27 - 25 GST groups and GST joint ventures
27 - 35 Certain sections not to apply to certain assets or expenditure