Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 66.70

  (1)   The 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.

Table of Subdivisions

69 - A   Non - deductible expenses generally

69 - B   Elections for GST purposes relating to meal entertainment and entertainment facilities