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A New Tax System (Goods and Services Tax) (Incidental Valuable Metal Goods) Determination 2017 (No. 1)
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4 Definitions
In this Determination:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
Note: The following expressions used in this instrument are defined in section 195-1 of the Act:
(a) registered;
(b) valuable metal;
(c) Australian consumer;
(d) incidental valuable metal goods;
(e) Commissioner;
(f) business;
(g) taxable supply;
(h) creditable acquisition; and
(i) second-hand goods.