{"id":"F2025L01096","name":"A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442961,"registerId":"F2025L01096-fast-fetch-1775957872944","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 2 September 2025\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Acquisitions to which Subdivision 66-B of the Act applies\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No.31) 2015\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 66-70(1)(a) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) GST-free;\n\n(b) input tax credit;\n\n(c) net amount;\n\n(d) registered;\n\n(e) second-hand goods;\n\n(f) total Subdivision 66-B credit amount;\n\n(g) taxable importation;\n\n(h) taxable supply.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Acquisitions to which Subdivision 66-B of the Act applies\n\n (1) Subdivision 66-B of the Act applies to the acquisition of second-hand goods of a kind specified in subsection 6(3) by a registered entity, where:\n\n (a) the entity acquires those goods for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and\n\n (b) to the extent the entity chooses that the acquisition will be covered by Subdivision 66-B of the Act:\n\n (i) the input tax credits attributable to the acquisition are added to the entity’s total Subdivision 66-B credit amount; and\n\n (ii) the GST payable on the subsequent supply of the goods is worked out in accordance with sections 66-45 and 66-50 of the Act.\n\n (2) However, subsection 6(1) does not apply to the acquisition of second-hand goods of a kind specified in subsection 6(3) by a registered entity, where:\n\n (a) the consideration provided by the entity for the acquisition is more than $1,000 and Subdivision 66-A of the Act would, apart from the operation of this instrument, apply to the acquisition;\n\n (b) the supply of the goods to the entity was GST-free;\n\n (c) the supply of the goods to the entity was a supply by way of hire;\n\n (d) the entity has included, or will include, the amount of an input tax credit for the acquisition when working out its net amount;\n\n (e) the entity imported the goods, where the importation was not a taxable importation;\n\n (f) all or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply; or\n\n (g) Subdivision 66-B of the Act already applies to the acquisition of the goods apart from the operation of subsection 6(1).\n\n (3) For the purposes of subsections 6(1) and 6(2), the acquisition of the following second-hand goods are specified:\n\n (a) an aircraft;\n\n (b) an antique;\n\n (c) a bag, carry case, suitcase or similar item;\n\n (d) a boat, ship or other marine craft;\n\n (e) a book, newspaper, magazine, folio, manuscript or other printed material;\n\n (f) bric-a-brac;\n\n (g) building materials;\n\n (h) clothing or shoes;\n\n (i) a coin, medallion or other numismatic item;\n\n (j) a collectable;\n\n (k) a compact disc, DVD, record, video or audio cassette;\n\n (l) a cot, pram, stroller, safety seat or other item designed for infants;\n\n (m) computer hardware or software;\n\n (n) a container;\n\n (o) an electrical appliance or item of electrical equipment;\n\n (p) electronic equipment;\n\n (q) a firearm;\n\n (r) furniture;\n\n (s) furnishings;\n\n (t) a gardening tool or equipment;\n\n (u) equipment used for hobbies;\n\n (v) household ware including kitchenware or a bathroom fitting;\n\n (w) jewellery or personal accessory (including spectacles or a watch);\n\n (x) machinery, tool, implement, apparatus or equipment;\n\n (y) a medical or health aid or appliance;\n\n (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle;\n\n (aa) a musical instrument;\n\n (ab) an ornament or decorative item;\n\n (ac) an item used for outdoor recreation;\n\n (ad) a personal item or appliance;\n\n (ae) a print, photograph, etching, drawing, painting, sculpture or other similar work of art;\n\n (af) photographic equipment;\n\n (ag) scrap materials;\n\n (ah) sports equipment;\n\n (ai) a trailer or caravan;\n\n (aj) a stamp or label;\n\n (ak) telephonic equipment including a mobile phone or answering machine;\n\n (al) a toy or game;\n\n (am) a weapon;\n\n (an) a writing implement or stationery;\n\n (ao) a part, accessory or component of any of the above.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No.31) 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This appears to be a straightforward replacement/update of the 2015 determination (No. 31) with the same essential purpose. The scope remains limited to specifying which second-hand goods acquisitions qualify for the margin scheme under Subdivision 66-B, and the exclusions remain consistent with the original intent of preventing double-dipping or inappropriate use of the concession."},"complexity_factors":["Multiple cross-references to the GST Act 1999 (sections 66-45, 66-50, 66-70, and Subdivisions 66-A and 66-B)","7 specific exclusion conditions in subsection 6(2) that must all be understood to determine applicability","40+ specific categories of goods listed in subsection 6(3) (from aircraft to writing implements)","Interaction between this determination and existing Subdivision 66-B operation (subsection 6(2)(g))","Conditional logic requiring understanding of 'taxable supply', 'GST-free', 'taxable importation' and other defined terms from the parent Act"],"plain_english_summary":"This ATO rule lets GST-registered businesses that trade in second-hand goods use a margin-style GST calculation so they pay tax only on the markup, not the full sale, when no input tax credit was available at purchase. It aims to prevent double taxation and keep used‑goods prices fair.\n\nIt applies to ordinary second‑hand dealers (e.g., pawnbrokers, antique dealers) and replaces an earlier 2015 arrangement, subject to specific exclusions."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The instrument repeals the 2015 Determination and re-specifies when Subdivision 66‑B applies: it enumerates covered goods, establishes an opt-in by registered buyers to aggregate input tax credits and apply the Act’s resale rules, and sets seven explicit exclusions (including higher‑value purchases caught by Subdivision 66‑A, GST‑free or hired goods, non‑taxable importations, prior credit claims, subsequent non‑taxable supplies, and cases where Subdivision 66‑B already applied). These adjustments alter the operational scope and compliance boundaries compared with the earlier instrument."},"complexity_factors":["Cross-references and interaction with multiple GST Act provisions (Subdivision 66-B, Subdivision 66-A, sections 66-45 and 66-50) requiring legal/administrative interpretation.","Large, enumerated list of covered second-hand goods (aa)–(ao) creates classification and evidentiary work for businesses and tax officers.","Opt-in mechanism: registered entities choose to have acquisitions covered by Subdivision 66-B, producing record-keeping and procedural complexity.","Multiple detailed exclusions in subsection 6(2) (value threshold, GST-free supplies, hire, prior input tax credit claims, non-taxable importations, later non-taxable supplies, pre-existing application) that change the rule’s operation case-by-case.","Requirement to aggregate input tax credits into a ‘total Subdivision 66-B credit amount’ and to apply specific resale GST calculations increases accounting complexity.","Repeal of the 2015 Determination creates a transitional/administrative task and possible changes in prior compliance practices.","Reliance on defined terms in section 195-1 of the Act (e.g. ‘second-hand goods’, ‘registered’, ‘input tax credit’) means interpretation depends on those statutory definitions."],"plain_english_summary":"This instrument applies Subdivision 66‑B of the GST Act to many categories of second‑hand goods bought by registered entities for sale or exchange (not for manufacture). It lets a registered buyer opt to add input tax credits for those acquisitions to its Subdivision 66‑B total and requires GST on later resales to be calculated under the Act’s resale rules; it also repeals the prior 2015 Determination.\n\nIt affects businesses that trade in used goods by changing when input tax credits can be aggregated, creating an opt‑in choice and several exclusions (for higher‑value purchases, GST‑free or hired goods, non‑taxable imports, prior credit claims, or later non‑taxable supplies), which changes compliance steps and pricing incentives."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025","history":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-acquisitions-of-second-hand-goods-determination-2025/documents"}}