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.