Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 66.55

    Sections   66 - 45 and 66 - 50 do not apply to a supply of goods you made unless you hold a record, relating to the acquisition of * second - hand goods of which the goods supplied were a part, that:

  (a)   sets out the name and address of the entity that supplied the goods to you; and

  (b)   describes the goods (including their quantity); and

  (c)   sets out the date of, and the * consideration for, the acquisition.