Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 80.35

    Division   19 applies in relation to an * increasing adjustment that the * managing operator has under section   80 - 30 as a result of the making of a * managing operator's payment or supply as if:

  (a)   the * contributing operator's payment were * consideration for a * taxable supply made by the managing operator; and

  (b)   the adjustment were the GST payable on the taxable supply; and

  (c)   any changes made to those payments were a change in the consideration for the supply.