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

S 171-5(1) amended by No 39 of 2012, s 3 and Sch 1 items 124 and 125, by substituting " *assessed GST " for " GST " and " assessed GST and assessed luxury car tax " for " GST and luxury car tax " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 171-5(1) amended by No 156 of 2000, s 3 and Sch 2 item 10, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read:

(c) the goods are exported within the relevant period mentioned in paragraph 162(3)(b) of that Act.

S 171-5(1) substituted by No 176 of 1999, s 3 and Sch 1 item 122, effective 1 July 2000. S 171-5(1) formerly read:

(1)
If:

(a) you make a *taxable importation of goods; and

(b) a security or undertaking has been given under section 162 or 162A of the Customs Act 1901 for the payment of *customs duty on the goods;

any amount of GST on the importation is not payable while, under subsection 162(3) or 162A(5) of that Act (as the case requires), customs duty is not payable on the goods.

S 171-5(1A) amended by No 39 of 2012, s 3 and Sch 1 items 126 and 127, by substituting " *assessed GST " for " GST " and " assessed GST and assessed luxury car tax " for " GST and luxury car tax " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 171-5(1A) amended by No 156 of 2000, s 3 and Sch 2 item 11, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read:

(c) either:

(i) the goods are exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; or

(ii) if the goods are described in subsection 162A(5A) - the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b).

S 171-5(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 122, effective 1 July 2000.

S 171-5(2) amended by No 39 of 2012, s 3 and Sch 1 item 128, by substituting " assessed GST " for " GST " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.