Pt 2-1 inserted by No 121 of 1997.
Div 17 inserted by No 176 of 1999.
17-5 GST and increasing adjustments
(a) *GST payable on a *taxable supply; or
(b) an *increasing adjustment that relates to a *supply; or
(i) relates to an *acquisition; and
(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.