A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-3 - Special rules mainly about importations  


The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.

Division 114 - Importations without entry for home consumption  

114-20   Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act  


(a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into the indirect tax zone because of item 1, 2, 3 or 4 of the table in section 114-5 ; and

(b) information was provided under section 71 of that Act in connection with the granting of the authorisation;

any * assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.

This section has effect despite sections 33-15 (which is about payments of amounts of assessed GST on importations) and 114-15 .


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