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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.25 Warehoused goods entered for home consumption by an entity other than the importer

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.25

Warehoused goods entered for home consumption by an entity other than the importer

  (1)   If you enter for home consumption (within the meaning of the Customs Act 1901 ) goods that are warehoused goods (within the meaning of that Act) and that were imported by another person:

  (a)   you are treated, for the purposes of Division   15, as having imported the goods; and

  (b)   the extent (if any) to which you entered the goods for home consumption for a * creditable purpose is treated as the extent (if any) to which you imported the goods for a creditable purpose.

  (2)   This section has effect despite Division   15 (which is about creditable importations).

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