A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-3
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Special rules mainly about importations
117-1
What this Division is about
Note:
The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.
Division 117 - Valuation of re-imported goods
View history note
Hide history noteTaxable importations of goods that were exported, and then re-imported, are in some cases given a lower value than would otherwise apply. The GST then applies only to the lower value, and not to the entire value, of the goods.
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