Document ID: chunk:federal_register_of_legislation:C2025C00126:section:10:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 10 (pt 3/3)
Character Range: 85643–86730

the acquisition.
extent of creditable purpose is the extent to which the *creditable acquisition is for a *creditable purpose, expressed as a percentage of the total purpose of the acquisition.
full input tax credit is what would have been the amount of the input tax credit for the acquisition if it had been made solely for a creditable purpose and you had provided, or had been liable to provide, all of the consideration for the acquisition.
 (4) For the purpose of working out the extent of the *consideration, so far as the consideration is not expressed as an amount of *money, take into account the *GST inclusive market value of the consideration.
 (5) The Commissioner may determine, in writing, one or more ways in which to work out, for the purpose of subsection (3), the extent to which a *creditable acquisition is for a *creditable purpose.

11‑99  Special rules relating to acquisitions
  Chapter 4 contains special rules relating to acquisitions, as follows:

Checklist of special rules
Item                        For this case ...                                  See: