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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME    View history reference

Division 17 - Effect of GST etc. on assessable income    View history reference

SECTION 17-5  

17-5  GST and increasing adjustments  

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An amount is not assessable income, and is not * exempt income, to the extent that it includes an amount relating to:


(a) * GST payable on a * taxable supply; or


(b) an * increasing adjustment that relates to a * supply; or


(c) an * increasing adjustment that:

(i) relates to an * acquisition; and

(ii) arises in circumstances that also give rise to a * recoupment that is included in assessable income.
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