(1) You have an increasing adjustment if:
(a) you made a * creditable acquisition for * consideration; and
(b) the whole or part of the consideration is * overdue, but you have not provided the consideration overdue; and
(c) the supplier of the thing you acquired writes off as bad the whole or a part of the debt, or the whole or a part of the debt has been overdue for 12 months or more.
The amount of the increasing adjustment is 1 / 11 of the amount written off, or 1 / 11 of the amount that has been overdue for 12 months or more, as the case requires.
(2) However, you cannot have an * adjustment under this section if you * account on a cash basis.