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

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  

Note:

The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 141 - Tradex scheme goods  

141-10   Meaning of tradex scheme goods etc.  

(1)  
Tradex scheme goods are imported goods that:


(a) are nominated goods (within the meaning of the Tradex Scheme Act 1999 ) in relation to a * tradex order ; and


(b) were covered by item 21A in Schedule 4 to the Customs Tariff Act 1995 at the time of their entry for home consumption under the Customs Act 1901 .

(2)  
Tradex order has the meaning given by section 4 of the Tradex Scheme Act 1999 .




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