A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
101 Section 114-5
Omit all the words from and including "The circumstances" to and including "section 13-5", substitute:
You make a taxable importation if:
(a) the circumstances referred to in the third column of the following table occur; and
(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.
However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a *non-taxable importation.