CTHRepealedLegislation
Taxation Administration Regulations 1976
21CSpecification of kind of acquisition
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#### 21C Specification of kind of acquisition
(1) For paragraph 105‑125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in regulation 21B, of the kind mentioned in subregulation (2) is specified.
(2) The acquisition must be:
(a) an acquisition that is permitted by the international agreement relevant to the entity; and
(b) an acquisition of:
(i) a thing the supply of which is a taxable supply; or
(ii) wine on which the entity has borne wine tax.