A New Tax System (Goods and Services Tax) Act 1999
Note:Division 114 - Importations without entry for home consumption 114-25 Warehoused goods entered for home consumption by an entity other than the importer (1)
If you enter for home consumption (within the meaning of the Customs Act 1901 ) goods that are warehoused goods (within the meaning of that Act) and that were imported by another person:
(a) you are treated, for the purposes of Division 15 , as having imported the goods; and
(b) the extent (if any) to which you entered the goods for home consumption for a * creditable purpose is treated as the extent (if any) to which you imported the goods for a creditable purpose. (2)
This section has effect despite Division 15 (which is about creditable importations).
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