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A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-2 - Supplies and acquisitions  

Division 11 - Creditable acquisitions  

11-5  What is a creditable acquisition?  

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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