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 60-10 Registration etc. not needed for input tax credits (1)
If you make a * pre-establishment acquisition , the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable acquisition . (2)
If you make a * pre-establishment importation , the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable importation . (3)
This section has effect despite sections 11-5 and 15-5 (which are about what are creditable acquisitions and creditable importations).