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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 100 - Vouchers    View history reference

100-15  Increasing adjustments for unredeemed vouchers  

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You have an increasing adjustment if:

(a) you supplied a * voucher for * consideration ; and

(b) on redemption of the voucher, the holder of the voucher was entitled to supplies up to the *stated monetary value of the voucher; and
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(c) the voucher has not been fully redeemed; and
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(d) you have, for accounting purposes, written back to current income any reserves for the redemption of the voucher.


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The amount of the increasing adjustment is 1/11 of the *stated monetary value of the voucher to the extent that it was not redeemed.


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