TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
View history note
Hide history noteFor paragraph 105-125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in regulation 21B , of the kind mentioned in subregulation (2) is specified.
21C(2)
The acquisition must be:
(a) an acquisition that is permitted by the international agreement relevant to the entity; and
(b) an acquisition of:
(i) a thing the supply of which is a taxable supply; or
(ii) wine on which the entity has borne wine tax.
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