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).