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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.99 Special rules relating to taxable importations

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

4

Representatives of incapacitated entities

Division   58

5

Resident agents acting for non - residents

Division   57

6

Valuation of re - imported goods

Division   117

Note:   There are other laws that may affect the amount of GST on taxable importations. For example, see subsection   357 - 60(3) in Schedule   1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part   5 - 5 in that Schedule).

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