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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 15 - Creditable importations  

15-5   What are creditable importations?  
You make a creditable importation if:

(a) you import goods solely or partly for a * creditable purpose ; and

(b) the importation is a * taxable importation ; and

(c) you are * registered , or * required to be registered .

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