Assume the same facts as in the examples in sections
. Assume also that, as a result of section
, there was a decreasing adjustment under Division
for the managing operator
s payment or supply.
The managing operator has an increasing adjustment. It equals the part of the decreasing adjustment that is attributable to the managing operator
s payment or supply that was repaid by the contributing operator
S 80-30(2) amended by No 118 of 2017, s 3 and Sch 1 item 17, by inserting
, or *digital currency,
in para (a) of the method statement, step 1, effective 1 July 2017. For application provision, see note under the definition of
S 80-30 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.