Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_10
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 14252–14966

10  Subsection 147‑20(1)
Repeal the subsection, substitute:
 (1) If:
 (a) an *increasing adjustment relates to a supply, acquisition or importation that an *incapacitated entity made before a *representative of the incapacitated entity was appointed; and
 (b) the adjustment arises after that appointment; and
 (c) the representative fails to give the Commissioner written notice that:
 (i) states that the adjustment has arisen in these circumstances; and
 (ii) specifies the amount of the adjustment;
the adjustment is to be treated as if:
 (d) the representative had the adjustment; and
 (e) the incapacitated entity did not have the adjustment.

Part 2—Amendment commencing on 1 July 2006

Fuel Tax Act 2006