GST and second-hand goods - completing your activity statement

More information

For more information about second-hand goods, refer to:

• Goods and Services Tax Ruling GSTR 2005/3 Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits
• Goods and Services Tax Ruling GSTR 2000/8 Goods and services tax: special credit for sales tax paid on stock
• Goods and Services Tax Determination GSTD 2000/2 Goods and services tax: can you claim input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services Tax) Act 1999 for goods that have been incorporated into second-hand goods prior to 1 July 2000?
• Goods and Services Tax Advice GSTA TPP 005 Goods and services tax: How do I calculate the input tax credit for second-hand goods acquired before 1 July 2000?
• Goods and Services Tax Advice GSTA TPP 006 Goods and services tax: How do I calculate the input tax credit for second-hand goods acquired on or after 1 July 2000?
• Goods and Services Tax Advice GSTA TPP 007 Goods and services tax: How do I calculate the input tax credit for second-hand goods not to be divided for re-supply?
• Goods and Services Tax Advice GSTA TPP 008 Goods and services tax: How do I calculate the input tax credit for second-hand goods divided for re-supply?

To obtain a copy of our publications or for more information:

• phone us on 13 28 66, or
• write to us at
  Australian Taxation Office
  PO Box 3524
  ALBURY  NSW  2640

If you do not speak English well and need help from us, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf, or have a hearing or speech impairment, phone us through the National Relay Service (NRS) on the numbers listed below:

• TTY users, phone 13 36 77 and ask for the ATO number you need
• Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
• internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.