A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-4 - Special rules mainly about net amounts and adjustments
Note:Division 132 - Supplies of things acquired etc. without full input tax credits
132-1 What this Division is about
You may have a decreasing adjustment if you make a supply of something that you earlier acquired or imported, or subsequently applied, to make financial supplies or for a private or domestic purpose.