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A New Tax System (Goods and Services Tax) Act 1999
60‑10 Registration etc. not needed for i60‑10 Registration etc. not needed for input tax credits
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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).