This Division sets out the effect of the GST in working out assessable income. Generally speaking, GST, input tax credits and adjustments under the GST Act are disregarded.
17 - 5 GST and increasing adjustments
17 - 10 Certain decreasing adjustments
17 - 15 Elements in calculation of amounts
17 - 20 GST groups and GST joint ventures
17 - 30 Special credits because of indirect tax transition
17 - 35 Certain sections not to apply to certain assets or expenditure