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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.99

Special rules relating to taxable importations

                   Chapter 4 contains special rules relating to taxable importations, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1

GST groups

Division 48

2

GST joint ventures

Division 51

3

Importations without entry for home consumption

Division 114

5

Resident agents acting for non‑residents

Division 57

6

Valuation of re‑imported goods

Division 117


 


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