Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 100.15

             (1)  You have an increasing adjustment if:

                     (a)  you supplied a * voucher for * consideration; and

                     (b)  on redemption of the voucher, the holder of the voucher was entitled to supplies up to the * stated monetary value of the voucher; and

                     (c)  the voucher has not been fully redeemed; and

                     (d)  you have, for accounting purposes, written back to current income any reserves for the redemption of the voucher.

             (2)  The amount of the increasing adjustment is 1/11 of the * stated monetary value of the voucher to the extent that it was not redeemed.