A New Tax System (Goods and Services Tax) Act 1999
Note:Division 66 - Second-hand goods Subdivision 66-B - Acquisitions of second-hand goods that are divided for re-supply
Sections 66-45 and 66-50 do not apply to a supply of goods you made unless you hold a record, relating to the acquisition of * second-hand goods of which the goods supplied were a part, that:
(a) sets out the name and address of the entity that supplied the goods to you; and
(b) describes the goods (including their quantity); and
(c) sets out the date of, and the * consideration for, the acquisition.
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