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A New Tax System (Goods and Services Tax) Act 1999
57‑15 Adjustments57‑15 Adjustments
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57‑15 Adjustments
(1) Any *adjustment that a *non‑resident has relating to a supply, acquisition or importation made through a *resident agent is to be treated as if: (a) the non‑resident did not have the adjustment; and (b) the agent had the adjustment. (2) This section has effect despite section 17‑10 (which is about the effect of adjustments on net amounts).