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

Chapter 3 - The exemptions  

Part 3-2 - Non-taxable importations  

Division 42 - Non-taxable importations  

42-1   What this Division is about  

This Division sets out the importations that are non-taxable. No GST is payable on an importation that is non-taxable (see sections 7-1 and 13-5 ).

For the basic rules about non-taxable importations, see sections 13-10 and 13-25 .

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