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 117 - Valuation of re-imported goods  

117-5   Valuation of taxable importations of goods that were exported for repair or renovation  

The value of a * taxable importation of goods that were exported from the indirect tax zone for repair or renovation, or that are part of a * batch repair process , is the sum of:

(a) the cost, as determined by the *Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation; and

(b) the amount paid or payable:

(i) for the * international transport of the goods to their * place of consignment in the indirect tax zone; and

(ii) to insure the goods for that transport;
to the extent that the amount is not already included under paragraph (a); and

(ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount:

(i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of * consideration ; and

Division 81 excludes certain taxes, fees and charges from the provision of consideration.

(ii) is not already included under paragraph (a) or (b); and

(c) any * customs duty payable in respect of the importation of the goods.


If an amount to be taken into account under paragraph (1)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901 .

Goods are part of a batch repair process if:

(a) they are part of a process to replace goods that were exported from the indirect tax zone for repair or renovation; and

(b) they are not new or upgraded versions of the exported goods; and

(c) they are not replacing goods that have reached the end of their effective operational life.

This section has effect despite subsection 13-20(2) (which is about the value of taxable importations).


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