A New Tax System (Goods and Services Tax) Act 1999
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-B - Acquisitions of second-hand goods that are divided for re-supply
View history note
Hide history noteThe Commissioner may, in writing, determine:
(a) that acquisitions of * second-hand goods of a specified kind are, or are not, acquisitions of second-hand goods to which this Subdivision applies; or
(b) how * total Subdivision 66-B credit amounts or * total Subdivision 66-B GST amounts are to be worked out in specified circumstances.
(2)
Determinations under subsection (1) override the provisions of this Subdivision (except this section), but only to the extent of any inconsistency.
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