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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  

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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

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