‑1 What this Division is about
This Division sets out the effect of the GST in working out assessable income. Generally speaking, GST, input tax credits and adjustments under the GST Act are disregarded. Table of sections 17‑5 GST and increasing adjustments 17‑10 Certain decreasing adjustments 17‑15 Elements in calculation of amounts 17‑20 GST groups and GST joint ventures 17‑30 Special credits because of indirect tax transition 17‑35 Certain sections not to apply to certain assets or expenditure
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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