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COMMONWEALTHAct
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s 14

Adjustments for GST

In force
Part 4Debit limits

14 Adjustments for GST

If:

(a)

a payment in respect of an acquisition or importation is made in reliance on a debit limit specified in section 13; and

(b)

a GST qualifying amount arises for that acquisition or importation;

then the debit limit is increased by the amount of the GST qualifying amount.

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