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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 171.1 What this Division is about

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 171.1

What this Division is about

Security or undertakings can be required under the Customs Act 1901 before a temporary import is permitted. In these cases, this Division delays the requirement to pay assessed GST on the importation.

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