A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

SECTION 33-15.01A  

33-15.01A   Circumstances in which payments of assessed GST on taxable importations are deferred  
For the purposes of paragraph 33-15(1)(b) of the Act, amounts of assessed GST on taxable importations are to be paid in accordance with section 33-15.01B of this instrument if both of the following requirements are met:

(a) GST returns in relation to the importer are lodged with the Commissioner in the approved form;

(b) either:

(i) the goods in question are entered for home consumption (within the meaning of the Customs Act 1901 ) by computer and the importer is an approved entity at the time of the taxable importation; or

(ii) the goods in question are taken to have been entered for home consumption for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 under subsection 105D(2) of the Customs Act 1901 and the importer is an approved entity at that time.