Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
A New Tax System (Goods and Services Tax) Act 1999
4 At the end of section 13-99
Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule).