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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 80 - Settlement sharing arrangements    View history reference

Subdivision 80-B - Nominal defendant settlement sharing arrangements    View history reference

80-75  Adjustment events relating to managing operator's payment or supply  

 View history reference

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.


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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