A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
-
The basic rules
Part 2-3
-
Importations
Division 13
-
Taxable importations
13-99
Special rules relating to taxable importations
Chapter 4 contains special rules relating to taxable importations, as follows:
Chapter 4 contains special rules relating to taxable importations, as follows:
| Checklist of special rules | ||
| Item | For this case … | See: |
| 1 | GST groups | Division 48 |
| 2 | GST joint ventures | Division 51 |
| 3 | Importations without entry for home consumption | Division 114 |
| 4 | Representatives of incapacitated entities | Division 58 |
| 5 | Resident agents acting for non-residents | Division 57 |
| 6 | Valuation of re-imported goods | Division 117 |
Note:
There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule).
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.