A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.5 What are creditable importations?
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.5
What are creditable importations?You make a creditable importation if:
(a) you import goods solely or partly for a * creditable purpose; and
(b) the importation is a * taxable importation; and
(c) you are * registered, or * required to be registered.