Published on 01 Jan 00
by THE TAX INSTITUTE
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.