A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 2 Customs Act 1901
Part 2 Amendments commencing immediately after the GST Act commences
21 Before subsection 71B(5)
(4B) Customs must give an authority under subsection (4) in relation to goods if:
(a) that subsection would require Customs to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):
(i) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods - the luxury car tax payable on that taxable importation;
(iii) if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods - the wine tax payable on that dealing; and
(b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):
(i) paragraph 33-15(b) of the GST Act;
(ii) paragraph 13-20(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(b) of the Wine Tax Act.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).