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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-1   What this Division is about  

GST is payable on taxable importations. This Division defines taxable importations, states who is liable for the GST and describes how to work out the GST on importations.

Note 1:

This Division applies whether or not you are registered.

Note 2:

Things other than goods that are supplied overseas for use in the indirect tax zone (and are therefore in that sense " imported " ) are not taxable importations, but they can attract GST under Subdivision 84-A .

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