Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 138.10

             (1)  An * adjustment that you have under this Division is attributable to:

                    (aa)  if you are an * incapacitated entity--your tax period under section 27-39; or

                     (a)  your concluding tax period under section 27-40; or

                     (b)  if, because of subsection 151-55(1) or 162-85(1), you do not have a concluding tax period under section 27-40--the tax period to which that subsection applies.

             (2)  This section has effect despite section 29-20 (which is about attributing your adjustments).