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
78 After subsection 42-5(1)
(1A) An importation of a container is a non-taxable importation if:
(a) goods covered by item 34 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and
(b) the container will be exported from Australia without being put to any other use.