A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 117.1 What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 117.1
What this Division is aboutTaxable importations of goods that were exported, and then re - imported, are
in some cases given a lower value than would otherwise apply. The GST then
applies only to the lower value, and not to the entire value, of the goods.