Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 66-5

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 66-5

5 documents

GST and creditable acquisition of second hand goods that are reconditioned and sold

GST and second-hand goods purchased for use in an enterprise other than as trading stock

GST and second-hand goods purchased for use in an enterprise other than as trading stock

Trading stock: valuation at cost - GST and second-hand goods acquired from an unregistered entity

Trading stock: valuation at market selling value - GST and second-hand goods acquired from an unregistered entity