Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of working out whether you have an adjustment under this Division, disregard sections 48 - 55 and 49 - 50.
(2) However, this section does not affect the application of sections 48 - 55 and 49 - 50 for the purposes of working out the amount of an adjustment under this Division.
Note: Sections 48 - 55 and 49 - 50 require GST groups and GST religious groups to be treated as single entities for the purposes of adjustments.