SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

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SECTION 52 (Repealed by 101 of 2006)   SUFFICIENT LINK BETWEEN INPUT GOODS AND OUTPUT GOODS  

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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.

 

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