A New Tax System (Goods and Services Tax) Act 1999
The amount of input tax credit for a * creditable importation is an amount equal to the GST payable on the importation. However, the amount of the input tax credit is reduced if the importation is only * partly creditable .
The basic rule for working out the GST payable on the importation is in section 13-20 . However, the GST payable may be affected by other provisions in:
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