(a) you have a * decreasing adjustment under section 134-5; and
(b) you do not hold a * third party adjustment note for the adjustment when you give to the Commissioner a * GST return for the tax period to which the adjustment (or any part of the adjustment) would otherwise be attributable;
(c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and
(d) the adjustment (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 third party adjustment note.
However, this subsection does not apply in circumstances of a kind determined by the Commissioner, by legislative instrument, to be circumstances in which the requirement for an adjustment note does not apply.
Note: For the giving of GST returns to the Commissioner, see Division 31.
(2) This section does not apply to a * decreasing adjustment of an amount that does not exceed the amount provided for under subsection 29-80(2).
(3) This section has effect despite section 29-20 (which is about attributing adjustments).