Document ID: chunk:federal_register_of_legislation:C2005A00078:clause:6_19
Version: federal_register_of_legislation:C2005A00078
Segment Type: clause
Provision Reference: sch 6 cl 19
Character Range: 31978–32488

19  After section 75‑25
Insert:

75‑27  Decreasing adjustment for later payment of consideration

 (1) You have a decreasing adjustment if:
 (a) section 75‑12 applied to working out the *margin for a *taxable supply of *real property that you made; and
 (b) after you made the supply, a further amount of the *consideration was paid for the earlier supply referred to in that section.

 (2) The amount of the decreasing adjustment is an amount equal to 1/11 of the further amount of the *consideration paid.