Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The input tax credit to which you are entitled for a * creditable acquisition that is made:
(a) for a period or on a progressive basis; and
(b) for * consideration that is to be provided on a progressive or periodic basis;
is attributable, in accordance with section 29 - 10, as if each progressive or periodic component of the acquisition were a separate acquisition.
(2) If the progressive or periodic components of such an acquisition are not readily identifiable, the components correspond to the proportion of the total * consideration for the acquisition that the separate amounts of consideration represent.