A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-3 - Special rules mainly about importations  

Note:

The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.

Division 114 - Importations without entry for home consumption  

114-10   Goods that have already been entered for home consumption etc.  

Once goods have been:

(a) entered for home consumption within the meaning of the Customs Act 1901 ; or

(b) taken to be imported because of the application of an item in the table in section 114-5 ;

they cannot subsequently be taken to be imported because of the application of an item in the table, unless they have been exported from the indirect tax zone since they were so entered or taken to be imported.