Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:4_17
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 4 cl 17
Character Range: 49251–49924

17  Subsection 147‑20(1)
Repeal the subsection, substitute:

 (1) If:
 (a) an *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) in the case of an *increasing adjustment—the representative gives 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 did not have the adjustment; and
 (e) the incapacitated entity had the adjustment.