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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-5   What are taxable importations?  


You make a taxable importation if:

(a) goods are imported; and

(b) you enter the goods for home consumption (within the meaning of the Customs Act 1901 ).

However, the importation is not a taxable importation to the extent that it is a * non-taxable importation .


There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

(Repealed by No 176 of 1999)


However, an importation of * money is not an importation of goods into the indirect tax zone.

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