(1) If an amount is retained or recovered in circumstances referred to in section 102-5:
(a) the GST payable by you on a * taxable supply for which the amount is * consideration; or
(b) the input tax credit to which you are entitled for a * creditable acquisition for which the amount is consideration;
is attributable to the tax period during which the amount was retained or recovered, as the case requires.
(2) This section has effect despite sections 29-5 and 29-10 (which are about attributing GST for taxable supplies and input tax credits for creditable acquisitions).