Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 6 Goods and services tax and real property
A New Tax System (Goods and Services Tax) Act 1999
4 Paragraph 48-115(1)(a)
Repeal the paragraph, substitute:
(a) either:
(i) while you were a *member of a *GST group (the first GST group ), you acquired a thing (other than from another member of that group) or imported a thing; or
(ii) you acquired or imported a thing while you were not a member of any GST group, and you subsequently became a member of a GST group (the first GST group ) while you still held the thing; and
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