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On 15 May 2013, the ATO released for public comment by 12 June 2013 draft GST Determination GSTD 2013/D2 entitled "Goods and services tax: what are second-hand goods and when are they acquired for the purposes of sale or exchange (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?"

The draft Determination states as follows:

"1. For the purposes of Division 66 of the GST Act, 'goods' are any form of tangible personal property. Fixtures are not goods, as they are part of the real property to which they are affixed. Determining whether an item is a fixture requires consideration of the degree and object of annexation of the item to land.

2. For the purposes of Division 66 of the GST Act, the term 'second-hand' takes its ordinary meaning. Considering whether goods are second-hand requires a commonsense approach. Goods are 'second-hand' if they have been 'previously used', or are 'not new'. Goods do not become second-hand simply because they were sold by a manufacturer or a distributor before being retailed."


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