GST Act s 15-5

Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006

Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

GST and entitlement to input tax credits where GST registration has been backdated