(1) The market value of an asset at a particular time is reduced by the amount of the * input tax credit (if any) to which you would be entitled assuming that:
(a) you had * acquired the asset at that time; and
(b) the acquisition had been solely for a * creditable purpose.
(2) Subsection (1) does not apply:
(a) to an asset the * supply of which cannot be a * taxable supply; or
(b) in working out the * market value of economic benefits, or of * equity or loan interests, for the purposes of Part 3-95 (about value shifting).
Note: Some assets, such as shares, cannot be the subject of a taxable supply.