24CSupplies from certain coin‑operated devices may be input taxed

#### 24C Supplies from certain coin‑operated devices may be input taxed (1) A supply of tangible personal property or a service from a mechanical coin‑operated device is input taxed if: (a) the maximum consideration for the supply is $1 and is paid by depositing up to 2 coins in the device; and (b) the device accepts only one denomination of coin and does not give change; and (c) the device was operating on 1 July 2000; and (d) the supply is made before 1 July 2005; and (e) the supply is not a gambling supply; and (f) you choose to have all of your supplies made from the device on or after 1 July 2000 treated as input taxed. > Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11‑15 and 15‑10 of the GST Act). (2) However, if you revoke the choice, you can no longer choose to have all of your supplies from the device treated as input taxed.