52Sufficient link between input goods and output goods

#### 52 Sufficient link between input goods and output goods For the purposes of credit grounds CR6, CR7 and CR12, the input goods have a sufficient link with the output goods in the following cases: (a) the input goods, or some essential element of the input goods, has become an integral part of the output goods; (b) the input goods have been used in connection with the output goods in the carrying out of an activity that would have been covered by an exemption \[R\] Item if the person carrying out the activity had been registered at all relevant times; (c) something that formed part of the input goods at the time of the tax‑bearing dealing with the input goods has become an integral part of the output goods.