A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-2
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Supplies and acquisitions
Division 11
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Creditable acquisitions
11-1
What this Division is about
You are entitled to input tax credits for your creditable acquisitions. This Division defines creditable acquisitions, states who is entitled to the input tax credits and describes how to work out the input tax credits on acquisitions.
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