Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 132.10

             (1)  A * decreasing adjustment under this Division is attributable to:

                     (a)  the same tax period as the * taxable supply to which it relates; or

                     (b)  if it relates to a supply that is not a taxable supply--the tax period to which the supply would be attributable if it were a taxable supply.

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