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

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  

Note:

The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 141 - Tradex scheme goods  

141-1   What this Division is about  

Note:

GST would not have been payable on importation of the goods under the Tradex Scheme: see section 42-5 .