Document ID: chunk:federal_register_of_legislation:C2004A01369:clause:2_14:p6
Version: federal_register_of_legislation:C2004A01369
Segment Type: clause
Provision Reference: sch 2 cl 14 (pt 6/6)
Character Range: 32501–33046

of that financial year;
the *increasing adjustment is attributable to the tax period in which the cessation takes effect, or to such earlier tax period as you choose.

 (3) However, the *increasing adjustment is attributable to a tax period provided under section 27‑40 if that tax period ends earlier than the end of the tax period to which the increasing adjustment would, but for this subsection, be attributable under subsections (1) and (2).

 (4) This section has effect despite section 29‑20 (which is about attributing your adjustments).