A New Tax System (Goods and Services Tax Transition) Act 1999

Part 5 - Special transitional rules  

24C   Supplies from certain coin-operated devices may be input taxed  

A supply of tangible personal property or a service from a mechanical coin-operated device is input taxed if:

(a) the maximum consideration for the supply is $1 and is paid by depositing up to 2 coins in the device; and

(b) the device accepts only one denomination of coin and does not give change; and

(c) the device was operating on 1 July 2000; and

(d) the supply is made before 1 July 2005; and

(e) the supply is not a gambling supply; and

(f) you choose to have all of your supplies made from the device on or after 1 July 2000 treated as input taxed.


If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11-15 and 15-10 of the GST Act).

However, if you revoke the choice, you can no longer choose to have all of your supplies from the device treated as input taxed.

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