GST Act s 66-5

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)?

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

GST and acquisition of a salvaged motor vehicle on settlement of an insurance claim

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

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

GST and entitlement to input tax credits where second-hand goods are acquired GST-free

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

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

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

GST and entitlement to an input tax credit for the acquisition of a second-hand car, from an unregistered person, that is on sold to an eligible disabled person

GST and entitlement to an input tax credit for the acquisition of a second-hand car from an eligible disabled person