s 59
In forceRefund scheme—specified kinds of acquisition
Part 4Other taxes (Chapter 3 in Schedule 1 to the Act)
Division 2Indirect taxes
59 Refund scheme—specified kinds of acquisition
(1)
For the purposes of paragraph 105‑125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in section 58, of the kind mentioned in subsection (2) is specified.
(2)
The acquisition must be:
(a)
an acquisition that is permitted by the international agreement relevant to the entity; and
(b)
an acquisition of:
(i)
a thing the supply of which is a taxable supply; or
(ii)
wine on which the entity has borne wine tax (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999).
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