GST Act s 66

Goods and services tax: when are second-hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Compendium

Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits

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

GST and acquisition of legal tender for possible re-sale as collectable coins and notes

Goods and services tax: what are second-hand goods and when are they acquired for the purposes of sale or exchange (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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

GST and second-hand goods acquired from an unregistered entity

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

GST and input tax credits for car dealers acquiring cars from a charitable institution, a trustee of a charitable fund, a gift deductible entity or a government school

GST and entitlement to input tax credits for acquisitions from unregistered suppliers