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 13
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Taxable importations
13-10
Meaning of non-taxable importation
An importation is a non-taxable importation if:
(a) it is a non-taxable importation under Part 3-2 ; or
(b) it would have been a supply that was * GST-free or * input taxed if it had been a supply.
An importation is a non-taxable importation if:
(a) it is a non-taxable importation under Part 3-2 ; or
(b) it would have been a supply that was * GST-free or * input taxed if it had been a supply.
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