{"Term":"Base price adjustment","Definition":"\u003cp\u003eA base price adjustment is a \"wash-up\" calculation a taxpayer does when they stop being part of a financial arrangement.\u003c/p\u003e\n\u003cp\u003eThe taxpayer has to compare total cashflow (received and paid) under the terms of the arrangement against the income and deductions from that arrangement.\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}