A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.10 Meaning of non - taxable importation
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.10
Meaning of non - taxable importationAn importation is a non - taxable importation if:
(a) it is a non - taxable importation under Part 3 - 2; or
(b) it would have been a supply that was * GST - free or *
input taxed if it had been a supply.