A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-3
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Importations
Division 15
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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 .
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 .
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