Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 60.10

  (1)   If you make a * pre - establishment acquisition, the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable acquisition.

  (2)   If you make a * pre - establishment importation, the fact that you are not * registered or * required to be registered does not stop the acquisition being a * creditable importation.

  (3)   This section has effect despite sections   11 - 5 and 15 - 5 (which are about what are creditable acquisitions and creditable importations).