Commonwealth Consolidated Acts

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

Records of acquisitions of second-hand goods to which this Subdivision applied

                   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.



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