Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 80.75

                   Division 19 applies in relation to an * increasing adjustment that the * managing operator has under section 80-70 as a result of the making of a * managing operator's payment or supply as if:

                     (a)  the * contributing operator's payment were * consideration for a * taxable supply made by the managing operator; and

                     (b)  the adjustment were the GST payable on the taxable supply; and

                     (c)  any changes made to those payments were a change in the consideration for the supply.