Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 21.10

                   You have an increasing adjustment if:

                     (a)  you made a * taxable supply in relation to which you had a * decreasing adjustment under section 21-5 for a debt; and

                     (b)  you recover the whole or a part of the amount written off, or the whole or a part of the amount that has been * overdue for 12 months or more, as the case requires.

The amount of the increasing adjustment is 1 / 11 of the amount recovered.