(1) A supply you make is not a * taxable supply if:
(a) it is a supply of goods that were part of an acquisition you made that was an acquisition of * second-hand goods to which this Subdivision applied; and
(b) your * total Subdivision 66-B credit amount is more than your * total Subdivision 66-B GST amount; and
(c) what would be the amount of GST payable on the supply, if the supply were a taxable supply, is less than or equal to the difference between:
(i) your * total Subdivision 66-B credit amount; and
(ii) your * total Subdivision 66-B GST amount.
Note: This section will not apply unless the record keeping requirements of section 66-55 are met.
(2) This section has effect despite section 9-5 (which is about what are taxable supplies).