SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

SECTION 52 (Repealed by 101 of 2006)   SUFFICIENT LINK BETWEEN INPUT GOODS AND OUTPUT GOODS  

52    For the purposes of credit grounds CR6, CR7 and CR12, the input goods have a sufficient link with the output goods in the following cases:

(a)  the input goods, or some essential element of the input goods, has become an integral part of the output goods;

(b)  the input goods have been used in connection with the output goods in the carrying out of an activity that would have been covered by an exemption [R] Item if the person carrying out the activity had been registered at all relevant times;

(c)  something that formed part of the input goods at the time of the tax-bearing dealing with the input goods has become an integral part of the output goods.