Regulation 80
Relief for certain goods
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Where a taxable person has acquired any used goods (other than an interest in or right over land) under any of the following circumstances, the tax chargeable on a supply by the taxable person of any of these used goods must be charged in accordance with section 23(2) of the Act:
a supply to the taxable person on which no tax under the Act was chargeable; (b)a supply to the taxable person on which tax was chargeable in accordance with section 23(2) of the Act.
Subregulation 2
Where a taxable person supplies any goods under a hire‑purchase agreement which was acquired under any of the following circumstances, the tax on that supply must be charged in accordance with section 23(2) of the Act:
a supply to the taxable person on which no tax under the Act was chargeable; (b)a supply to the taxable person on which tax was chargeable in accordance with section 23(2) of the Act.