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.