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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-25   The value of taxable importations that are partly non-taxable importations  
If an importation (the actual importation ) is:

(a) partly a * taxable importation ; and

(b) partly a * non-taxable importation ;

the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.