A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

105   Section 114-5 (at the end of the table)



Goods not entered for home consumption when required

Goods not covered by any other item of this table are imported into Australia, and:

(a) if they are required to be entered under section 68 of the Customs Act 1901 - they are not entered in accordance with that requirement; or

(b) in any other case - a requirement under that Act relating to their importation has not been complied with

The person who fails to comply with that requirement.