Document ID: chunk:federal_register_of_legislation:F2015L01575:body:0:p2
Version: federal_register_of_legislation:F2015L01575
Segment Type: other
Provision Reference: 
Character Range: 2795–6722

a taxable importation, are subsequently supplied as a supply that is not a taxable supply.

Specified kinds of second-hand goods to which this determination applies

    9.      The following second-hand goods are the kind specified to which this determination applies:
         (a)                 an aircraft;
         (b)                 an antique;
         (c)                 a bag, carry case, suitcase or similar item;
         (d)                 a boat, ship or other marine craft;
            (e)                 a book, newspaper, magazine, folio, manuscript or other printed material;
         (f)                   bric-a-brac;
         (g)                 building materials;
         (h)                 clothing or shoes;
         (i)                   a coin, medallion or other numismatic item;
         (j)                   a collectable;
         (k)                 a compact disc, DVD, record, video or audio cassette;
         (l)                   a cot, pram, stroller, safety seat or other item designed for infants;
         (m)               computer hardware or software;
         (n)                 a container;
         (o)                 an electrical appliance or item of electrical equipment;
         (p)                 electronic equipment;
         (q)                 a firearm;
         (r)                   furniture;
         (s)                 furnishings;
         (t)                   a gardening tool or equipment;
         (u)                 equipment used for hobbies;
         (v)                 household ware including kitchenware or a bathroom fitting;
         (w)                jewellery or personal accessory (including spectacles or a watch);
         (x)                 machinery, tool, implement, apparatus or equipment;
              (y)                                   a medical or health aid or appliance;
            (z)                        a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle;
         (aa)             a musical instrument;
         (bb)             an ornament or decorative item;
         (cc)              an item used for outdoor recreation;
         (dd)             a personal item or appliance;
          (ee)             a print, photograph, etching, drawing, painting, sculpture or other similar work of art;
             (ff)                               photographic equipment;
         (gg)             scrap materials;
         (hh)             sports equipment;
         (ii)                  a trailer or caravan;
         (jj)                  a stamp or label;
          (kk)              telephonic equipment including a mobile phone or answering machine;
         (ll)                  a toy or game;
         (mm)         a weapon;
       (nn)           a writing implement or stationery; or
       (oo)           a part, accessory or component of any of the above.

Acquisitions of second-hand goods to which Subdivision 66-B applies under this determination

    10.  Subdivision 66-B will apply to acquisitions of second-hand goods of a kind specified in Clause 6, other than those acquisitions excluded from this determination by Clause 5, to the extent that the entity chooses that the acquisitions will be covered by Subdivision 66-B, providing:

         (g)                             the input tax credit attributable to the acquisition is added to the  entity's total Subdivision 66-B credit amount; and

         (h)                             the GST payable on the subsequent supply of the goods is calculated   in accordance with sections 66-45 and 66-50 of the Act.

Definitions

    11.  The following expression is defined for the purposes of this determination:

    The Act means the A New Tax System (Goods and Services Tax) Act 1999.

    Other expressions in this determination have the same meaning as in the Act.