Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
Joint comments provided by the Australian Society of CPAs, the Institute of Chartered Accountants in Australia, the Australian Taxpayers Association and the Taxation Institute of Australia GSTR 1999/D4 - Information Requirements for Adjustment Notes Comments on the Ruling. Paragraph 19 of the ruling states as follows: If you recover an amount that relates to a supply that was only partly taxable, and for which you previously had a decreasing adjustment asdescribed in paragraph 18, you have an increasing adjustment. The increasing adjustment is calculated on the amount that relates to the part of the supply that was a taxable supply.
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We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, contact our Membership and Customer Services Team on +61 2 8223 0000 (Monday to Friday, 830am – 5pm AEDT). If available, please have your member number or web user ID handy.