Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If, at the start of a tax period, you start to * account on a cash basis, then:
(a) the GST payable by you on a * taxable supply that you made; or
(b) the input tax credit to which you are entitled for a * creditable acquisition; or
(c) an * adjustment that you have;
that was attributable to one or more previous tax periods remains attributable to those periods, and not to any other tax period.
(2) This section has effect despite sections 29 - 5, 29 - 10 and 29 - 20 (which are about attributing GST on supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.