Joint comments provided by the Australian Society of CPAs, the Institute of Chartered Accountants in Australia, the Australian Taxpayers Association and the Taxation Institute of Australia GSTR 1999/D4 - Information Requirements for Adjustment Notes Comments on the Ruling. Paragraph 19 of the ruling states as follows: If you recover an amount that relates to a supply that was only partly taxable, and for which you previously had a decreasing adjustment asdescribed in paragraph 18, you have an increasing adjustment. The increasing adjustment is calculated on the amount that relates to the part of the supply that was a taxable supply.
maintenance