CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
66‑55 Records of acquisitions of second‑66‑55 Records of acquisitions of second‑hand goods to which this Subdivision applied
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66‑55 Records of acquisitions of second‑hand goods to which this Subdivision applied
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.