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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-10   Meaning of non-taxable importation  
An importation is a non-taxable importation if:

(a) it is a non-taxable importation under Part 3-2 ; or

(b) it would have been a supply that was * GST-free or * input taxed if it had been a supply.

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