A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 60 - Pre-establishment costs 60-30 Attributing the input tax credit for pre-establishment importations (1)
The input tax credit to which a * company is entitled under this Division for an importation that you made is attributable to the tax period (applying to the company) in which you were fully reimbursed by the company:
(a) for the * assessed GST paid on the importation; and
(b) for the cost of acquiring or producing the thing imported.
This section has effect despite section 29-15 (which is about attributing input tax credits for importations).