A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-3 - Special rules mainly about importations
Note:Division 117 - Valuation of re-imported goods
117-1 What this Division is about
Taxable 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.