A New Tax System (Goods and Services Tax) Act 1999
You make a creditable acquisition if:
(a) you acquire anything solely or partly for a * creditable purpose ; and
(b) the supply of the thing to you is a * taxable supply ; and
(c) you provide, or are liable to provide, * consideration for the supply; and
(d) you are * registered , or * required to be registered .
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