GST Act s 66-10(1)

GST and input tax credits for second-hand goods received prior to 1 July 2000

GST and amount of input tax credits for creditable acquisitions of second-hand goods

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