A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.Division 156 - Supplies and acquisitions made on a progressive or periodic basis 156-20 Application of Division 129 to progressive or periodic acquisitions
An 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 treated, for the purposes of Division 129 (which is about changes in the extent of creditable purpose), as if each progressive or periodic component of the acquisition were a separate acquisition.