Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
The rulings consider secondhand goods input tax credits in relation to fishing quota and coastal permits/certificates of compliance.
Rulings:
BR PUB 09/04
BR PUB 09/05
Current status
Expired 30 June 2014 - replaced by BR Pub 15/01 - 15/02