GST Act s 66-5(2)

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

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