A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-3 - Special rules mainly about importations  


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  

117-15   Refunds of assessed GST on certain reimportations of live animals  



(a) you were liable to pay the * assessed GST on a * taxable importation to which section 117-10 applied; and

(b) the importation was not a * creditable importation ; and

(c) the circumstances specified in the regulations occur;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to the amount of the assessed GST payable on the taxable importation.

The amount is payable within the period and in the manner specified in the regulations.

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