Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you are not * registered or * required to be registered, you do not have a * net amount under Part 2 - 4 merely because you make a * taxable supply under section 105 - 5.
(2) This section does not prevent an * adjustment arising that relates to such a supply, but you cannot have a * decreasing adjustment unless you are * registered or * required to be registered.
(3) This section has effect despite Division 17 (which is about net amounts and adjustments).