Legislation

GST Act s 27-85 of the Income Tax Assessment Act (ITAA 1997) if a decreasing adjustment arises under the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) other than under Divisions 129 or 132

ATO documents that consider GST Act s 27-85 of the Income Tax Assessment Act (ITAA 1997) if a decreasing adjustment arises under the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) other than under Divisions 129 or 132