Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 17.10

                   If you have any * adjustments that are attributable to a tax period applying to you, alter your * net amount for the period as follows:

                     (a)  add to the amount worked out under subsection 17-5(1) for the period the sum of all the * increasing adjustments (if any) that are attributable to the period;

                     (b)  subtract from that amount the sum of all the * decreasing adjustments (if any) that are attributable to the period.

For the basic rules on what adjustments are attributable to a particular period, see Division 29.