Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This determination provides GST registered businesses with the choice to apply a global accounting method (pooling of credits and GST) for acquisitions of second-hand goods of a specified kind. The global accounting method already applies for the acquisition of second-hand goods from unregistered persons that are divided for re-supply (Subdivision 66-B of the GST Act). The determination does not affect the operation of Subdivision 66-B in relation to those goods.
Administered by: Treasury
Registered 30 Sep 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
Help with file formats Help with file formats
Legislative Instrument
F2015L01575 : Authoritative PDF Document : 0.5MB Primary Document Icon F2015L01575 : ZIP Document : 60KB
3 pages

Explanatory Statement
F2015L01575ES : PDF Document : 0.5MB Primary Document Icon F2015L01575ES : ZIP Document : 66KB
8 pages