A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-4 - Special rules mainly about net amounts and adjustments
Note:Division 141 - Tradex scheme goods
141-1 What this Division is about
The holder of a tradex order has an increasing adjustment if goods relating to that order are dealt with contrary to the Tradex Scheme.
GST would not have been payable on importation of the goods under the Tradex Scheme: see section 42-5 .