Customs Act 1901
Pt VAA, comprising s 105B - 105E, inserted by No 76 of 2006, s 3 and Sch 1 item 14, effective 1 July 2006.
This section applies if:
(a) excise-equivalent goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to customs control at the time they are used in that manufacture.
S 105D(1) amended by No 41 of 2015, s 3 and Sch 1 item 426, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
For the purposes of the GST Act, the importer of the excise-equivalent goods is taken to have entered them for home consumption at the time the excisable goods are manufactured.
Section 13-5 of the GST Act deals with taxable importations of goods entered for home consumption.105D(3) Deferred payment of GST
If the importer of the excise-equivalent goods is an approved entity at the time the excisable goods are manufactured, then for the purposes of the GST Act and the GST regulations the importer is taken to have entered the excise-equivalent goods for home consumption by computer at that time.
Regulations made for the purposes of paragraph 33-15(1)(b) of the GST Act deal with deferred payment of assessed GST on taxable importations and require goods to have been entered for home consumption by computer.
S 105D(3) amended by No 39 of 2012, s 3 and Sch 1 item 161, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
In this section:
means an entity approved under regulations made for the purposes of paragraph 33-15(1)(b) of the GST Act.
Definition of " GST regulations " amended by No 18 of 2020, s 3 and Sch 1 item 23, effective 6 September 2020.
S 105D inserted by No 76 of 2003, s 3 and Sch 1 item 14.
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