A New Tax System (Goods and Services Tax) Act 1999
An importation of goods is a non-taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995 .
An importation of a container is a non-taxable importation if:
(a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and
(b) the container will be exported from the indirect tax zone without being put to any other use.
(Repealed by No 92 of 2000)
An importation of goods is a non-taxable importation if the goods are covered by:
(a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995 ; and
(b) regulations made for the purposes of this subsection.
To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.
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