Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 66.55

                   Sections 66- 45 and 66-50 do not apply to a supply of goods you made unless you hold a record, relating to the acquisition of * second-hand goods of which the goods supplied were a part, that:

                     (a)  sets out the name and address of the entity that supplied the goods to you; and

                     (b)  describes the goods (including their quantity); and

                     (c)  sets out the date of, and the * consideration for, the acquisition.