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Legislation
ATO documents that consider GST Act s 66-5(1)
11 documents
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 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 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 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