Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 129.5

             (1)  An * adjustment can arise under this Division for:

                     (a)  an acquisition, even if it is not a * creditable acquisition; or

                     (b)  an importation, even if it is not a * creditable importation;

in respect of any * adjustment period for the acquisition or importation.

             (2)  However, in determining:

                     (a)  whether an adjustment under this Division arises; or

                     (b)  the amount of such an * adjustment;

disregard any change in the extent to which the thing acquired or imported is * applied in making * financial supplies, unless you * exceed the financial acquisitions threshold.