(1) The GST payable by you on a * taxable supply, the input tax credit to which you are entitled for a * creditable acquisition, or an * adjustment that you have, is attributable to a particular tax period, and no other, if:
(a) during the tax period, your * registration is cancelled; and
(b) immediately before the cancellation, you were * accounting on a cash basis; and
(c) the GST on the supply, the input tax credit on the acquisition, or the adjustment, was not attributable, to any extent, to a previous tax period during which you accounted on a cash basis; and
(d) it would have been attributable to that previous tax period had you not accounted on a cash basis during that period.
For accounting on a cash basis, see Subdivision 29-B.
(2) This section has effect despite sections 29-5, 29-10 and 29-20 (which are about attributing GST on supplies, input tax credits on acquisitions, and adjustments) and any other provisions of this Chapter.