Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to an acquisition that relates to a supply if the supply would be a * taxable supply under section 84 - 5 if paragraph 84 - 5(1A)(b) were disregarded.
(2) For the purpose of working out whether there is an * adjustment for the acquisition, and the amount of that adjustment, disregard paragraph 84 - 5(1A)(b).
Note: As a result, the adjustment (including the full input tax credit referred to in sections 129 - 70 and 129 - 75) is worked out assuming the supply is taxable and the acquisition fully creditable.