Method statement

Step 1.   Work out the extent (if any) to which you have * applied the thing acquired or imported for a * creditable purpose during the period of time:

  (a)   starting when you acquired or imported the thing; and

  (b)   ending at the end of the * adjustment period.

  This is the actual application of the thing .

Step 2.   Work out:

  (a)   if you have not previously had an * adjustment under this Division for the acquisition or importation--the extent (if any) to which you acquired or imported the thing for a * creditable purpose; or

  (b)   if you have previously had an * adjustment under this Division for the acquisition or importation--the * actual application of the thing in respect of the last adjustment.

  This is the intended or former application of the thing .

Step 3.   If the * actual application of the thing is less than its * intended or former application, you have an increasing adjustment , for the * adjustment period, for the acquisition or importation.

Step 4.   If the * actual application of the thing is greater than its * intended or former application, you have a decreasing adjustment , for the * adjustment period, for the acquisition or importation.

Step 5.   If the * actual application of the thing is the same as its * intended or former application, you have neither an increasing adjustment nor a decreasing adjustment, for the * adjustment period, for the acquisition or importation.