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

Chapter 3 - The exemptions

Part 3-2 - Non-taxable importations

Division 42 - Non-taxable importations

42-1 What this Division is about

This 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 .