6Time of supply or acquisition

#### 6 Time of supply or acquisition (1) This section sets out how to determine when a supply or acquisition is made for the purposes of this Act. > Note: Many of the rules in this Act rely on this concept. (2) A supply or acquisition of goods is made: (a) when the goods are removed; or (b) if the goods are not to be removed—when the goods are made available to the recipient; or (c) if the goods are removed before it is certain that a supply will be made (for example, if the goods are given or taken on approval, sale or return, or similar terms)—when it becomes certain that a supply has been made. > Note: Subsection 20(8) provides a rule stating when motor vehicles and other goods covered by subsection 20(1) are taken to be removed. (3) A supply or acquisition of real property is made when the property is made available to the recipient. (4) A supply or acquisition of services is made when the services are performed. > Note: However, section 12 provides a different rule for progressive and periodic contracts. (5) A supply or acquisition of any other thing is made when the thing is performed or done. > Note: However, section 12 provides a different rule for progressive and periodic contracts.