Customs Act 1901
This section applies if:
(a) excise-equivalent goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to customs control at the time they are used in that manufacture.
For the purposes of the GST Act, the importer of the excise-equivalent goods is taken to have entered them for home consumption at the time the excisable goods are manufactured.
Section 13-5 of the GST Act deals with taxable importations of goods entered for home consumption.105D(3) Deferred payment of GST
If the importer of the excise-equivalent goods is an approved entity at the time the excisable goods are manufactured, then for the purposes of the GST Act and the GST regulations the importer is taken to have entered the excise-equivalent goods for home consumption by computer at that time.
Regulations made for the purposes of paragraph 33-15(1)(b) of the GST Act deal with deferred payment of assessed GST on taxable importations and require goods to have been entered for home consumption by computer.
In this section:
means an entity approved under regulations made for the purposes of paragraph 33-15(1)(b) of the GST Act.