A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 66 - Second-hand goods  

Subdivision 66-A - Input tax credits for acquiring second-hand goods  

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History

Subdiv 66-A heading inserted by No 177 of 1999, s 3 and Sch 1 item 76, effective 1 July 2000.

66-20   Returnable containers  
(Repealed by No 156 of 2000)

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History

S 66-20 repealed by No 156 of 2000, s 3 and Sch 6 item 15, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 66-20 formerly read:

66-20 Returnable containers  
This Division does not apply to an acquisition of a *returnable container.

Note:

See Division 93 for input tax credits for acquisitions of returnable containers.

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