17‑10 Certain decreasing adjustments17‑10 Certain decreasing adjustments

#### 17‑10 Certain decreasing adjustments (1) An amount of a \*decreasing adjustment that arises under Division 129 or 132 of the \*GST Act is assessable income, unless the entity that has the adjustment is an \*exempt entity. (2) However, the amount is not assessable income to the extent that, because it becomes a component of a \*net input tax credit, a reduction is made under section 103‑30 (reduction of cost base etc. by net input tax credits).