Document ID: chunk:federal_register_of_legislation:F2017L00346:body:0:p3
Version: federal_register_of_legislation:F2017L00346
Segment Type: other
Provision Reference: 
Character Range: 5248–6194

in a tax period, you, the principal, become aware that you have provided all the consideration – the adjustment is attributable to that tax period; or

           (b)   if, in a tax period, you, the principal, become aware that you have provided part of the consideration – the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or

           (c)    if, in a tax period, you, the principal, are not aware that any of the consideration has been provided – none of the adjustment is attributable to that tax period.

  8.     No intention to over-ride other provisions
  To avoid doubt, this Determination is not intended to override subsection 29‑10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the GST Act.

  9.     Definitions

   Expressions in this Determination have the same meaning as in the GST Act.