A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.
Division 132 - Supplies of things acquired etc. without full input tax creditsA * 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).
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