A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.10 Goods that have already been entered for home consumption etc.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.10
Goods that have already been entered for home consumption etc.Once goods have been:
(a) entered for home consumption within the meaning of the Customs Act 1901 ; or
(b) taken to be imported because of the application of an item in the table in section 114 - 5;
they cannot subsequently be taken to be imported because of the application of
an item in the table, unless they have been exported from the
indirect tax zone since they were so entered or taken to be imported.