Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 22609–25876

second‑hand goods
66‑15 Attributing input tax credits for creditable acquisitions of second‑hand goods
66‑17 Records of creditable acquisitions of second‑hand goods
              Subdivision 66‑B—Acquisitions of second‑hand goods that are divided for re‑supply
66‑40 Acquisitions of second‑hand goods that can be used to offset GST on future re‑supplies
66‑45 Future re‑supplies that are not taxable supplies
66‑50 Future re‑supplies on which GST is reduced
66‑55 Records of acquisitions of second‑hand goods to which this Subdivision applied
66‑60 Input tax credits for acquiring second‑hand goods the supply of which is not fully taxable
66‑65 Total Subdivision 66‑B credit amounts and Subdivision 66‑B GST amounts
66‑70 Commissioner may determine rules for applying this Subdivision
Division 69—Non‑deductible expenses
69‑1 What this Division is about
Subdivision 69‑A—Non‑deductible expenses generally
69‑5 Non‑deductible expenses do not give rise to creditable acquisitions or creditable importations
69‑10 Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars
Subdivision 69‑B—Elections for GST purposes relating to meal entertainment and entertainment facilities
69‑15 What this Subdivision is about
69‑20 Effect of elections on net amounts
69‑25 Election to use the 50/50 split method for meal entertainment
69‑30 Election to use the 12 week register method for meal entertainment
69‑35 Election to use the 50/50 split method for entertainment facilities
69‑40 When elections take effect
69‑45 When elections cease to have effect
69‑50 Adjustment events relating to elections
69‑55 Adjustment notes not required
Division 70—Financial supplies (reduced credit acquisitions)
70‑1 What this Division is about
70‑5 Acquisitions that attract the reduced credit
70‑10 Extended meaning of creditable purpose
70‑15 How much are the reduced input tax credits?
70‑20 Extent of creditable purpose
70‑25 Sale of reduced credit acquisitions (Division 132)
Division 71—Fringe benefits provided by input taxed suppliers
71‑1 What this Division is about
71‑5 Acquisitions by input taxed suppliers to provide fringe benefits
71‑10 Importations by input taxed suppliers to provide fringe benefits
Division 72—Associates
72‑1 What this Division is about
Subdivision 72‑A—Supplies without consideration
72‑5 Taxable supplies without consideration
72‑10 The value of taxable supplies without consideration
72‑15 Attributing the GST to tax periods
72‑20 Supplies and acquisitions that would otherwise be sales etc.
72‑25 Supplies that would otherwise be GST‑free, input taxed or financial supplies
Subdivision 72‑B—Acquisitions without consideration
72‑40 Creditable acquisitions without consideration
72‑45 The amount of the input tax credit
72‑50 Attributing the input tax credit to tax periods
Subdivision 72‑C—Supplies for inadequate consideration
72‑70 The value of taxable supplies for inadequate consideration
Subdivision 72‑D—Application of this Division to certain sub‑entities
72‑90 GST branches
72‑92 Non‑profit sub‑entities
72‑95 Commonwealth government entities
72‑100 State or Territory government entities
Division 75—Sale of freehold interests etc.
75‑1 What this Division is about
75‑5 Applying the margin scheme
75‑10