Document ID: chunk:federal_register_of_legislation:C2025C00126:section:2:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 2 (pt 2/4)
Character Range: 142767–145331

or
 (c) if, in a tax period, none of the consideration is provided—none of the input tax credit for the acquisition is attributable to that tax period.
 (3) If you do not hold a *tax invoice for a *creditable acquisition when you give to the Commissioner a *GST return for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable:
 (a) the input tax credit (including any part of the input tax credit) is not attributable to that tax period; and
 (b) the input tax credit (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that tax invoice.
However, this subsection does not apply in circumstances of a kind determined in writing by the Commissioner to be circumstances in which the requirement for a tax invoice does not apply.
For the giving of GST returns to the Commissioner, see Division 31.
 (4) If the *GST return for a tax period does not take into account an input tax credit attributable to that tax period:
 (a) the input tax credit is not attributable to that tax period; and
 (b) the input tax credit is attributable to the first tax period for which you give the Commissioner a GST return that does take it into account.
Note: Section 93‑5 or 93‑15 may provide a time limit on your entitlement to an input tax credit.

29‑15  Attributing the input tax credits for your creditable importations
 (1) The input tax credit to which you are entitled for a *creditable importation is attributable to the tax period in which you pay the *assessed GST on the importation.
 (2) However, if paragraph 33‑15(1)(b) applies to payment of the *assessed GST on the importation, the input tax credit is attributable to the tax period in which the liability for the GST arose.

29‑20  Attributing your adjustments
 (1) An *adjustment that you have is attributable to the tax period in which you become aware of the adjustment.
 (2) However, if you *account on a cash basis, and the *adjustment arises from an *adjustment event as a result of which you are liable to provide *consideration, then:
 (a) if, in a tax period, all of the consideration is provided—the *adjustment is attributable to that tax period; or
 (b) if, in a tax period, part of the consideration is provided—the adjustment is attributable to that tax period, but only to the extent that the consideration is provided in that tax period; or
 (c) if, in a tax period, none of the consideration is provided—none of the adjustment is attributable to