Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Any * adjustment that an entity has and that is attributable to a tax period during which the entity is a * member of a * GST group is to be treated as if:
(a) the entity did not have the adjustment (unless the entity is the * representative member); and
(b) the representative member had the adjustment.
(2) This section has effect despite section 17 - 10 (which is about the effect of adjustments on net amounts).