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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 15 - Creditable importations  

15-15   Who is entitled to input tax credits for creditable importations?  
You are entitled to the input tax credit for any * creditable importation that you make.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.