Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.15

  (1)   Any * adjustment that a * non - resident has relating to a supply, acquisition or importation made through a * resident agent is to be treated as if:

  (a)   the non - resident did not have the adjustment; and

  (b)   the agent had the adjustment.

  (2)   This section has effect despite section   17 - 10 (which is about the effect of adjustments on net amounts).