A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.1 What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.1
What this Division is aboutThis Division treats as taxable importations several kinds of importations of
goods covered by the Customs Act 1901 , even though the goods are not entered
for home consumption. An entity that enters for home consumption warehoused
goods imported by someone else is entitled to any input tax credit for the
importation.