A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 42.1 What this Division is about
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 42.1
What this Division is aboutThis Division sets out the importations that are non - taxable. No GST is payable on an importation that is non - taxable (see sections 7 - 1 and 13 - 5).
For the basic rules about non - taxable importations, see sections 13 - 10 and 13 - 25.