Pt 2-1 inserted by No 121 of 1997.
Div 17 inserted by No 176 of 1999.
17-5 GST and increasing adjustments
GST payable on a
taxable supply; or
increasing adjustment that relates to a
(i) relates to an
(ii) arises in circumstances that also give rise to a
recoupment that is included in assessable income.
S 17-5 amended by No 66 of 2003 and inserted by No 176 of 1999.