Assume the same facts as in the examples in sections 80-20 and 80-25. Assume also that, as a result of section 80-20, there was a decreasing adjustment under Division 78 or 79 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 contribution.
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 "digital currency" in s 195-1.
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.