A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-7
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Special rules mainly about returns, payments and refunds
Note:
The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.
Division 171 - Customs security etc. given on taxable importations 171-1 What this Division is aboutSecurity or undertakings can be required under the Customs Act 1901 before a temporary import is permitted. In these cases, this Division delays the requirement to pay assessed GST on the importation.
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