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A New Tax System (Goods and Services Tax) Act 1999
19‑45 Previously attributed GST amounts19‑45 Previously attributed GST amounts
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19‑45 Previously attributed GST amounts
The previously attributed GST amount for a supply is: (a) the amount of any GST that was attributable to a tax period in respect of the supply; plus (b) the sum of any *increasing adjustments, under this Subdivision or Division 21, that were previously attributable to a tax period in respect of the supply; minus (c) the sum of any *decreasing adjustments, under this Subdivision or Division 21 or 134, that were previously attributable to a tax period in respect of the supply.