A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-3
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Importations
Division 15
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Creditable importations
15-1
What this Division is about
You are entitled to input tax credits for your creditable importations. This Division defines creditable importations, states who is entitled to the input tax credits and describes how to work out the input tax credits on importations.
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