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A New Tax System (Goods and Services Tax) Act 1999
66‑70 Commissioner may determine rules f66‑70 Commissioner may determine rules for applying this Subdivision
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66‑70 Commissioner may determine rules for applying this Subdivision
(1) The Commissioner may, in writing, determine: (a) that acquisitions of *second‑hand goods of a specified kind are, or are not, acquisitions of second‑hand goods to which this Subdivision applies; or (b) how *total Subdivision 66‑B credit amounts or *total Subdivision 66‑B GST amounts are to be worked out in specified circumstances. (2) Determinations under subsection (1) override the provisions of this Subdivision (except this section), but only to the extent of any inconsistency.