BR PUB 15/01 - BR PUB 15/02
Issued
10 Feb 2015
Effective 
This Ruling will apply for an indefinite period beginning on 1 July 2014.

Secondhand goods input tax deductions - fishing quota, coastal permits and certificates of compliance

The rulings consider if a registered person can claim secondhand goods input tax deductions on fishing quota purchased from a non-registered person.

Rulings:

 BR Pub 15/01

 BR Pub 15/02