S 114-20(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (a), applicable to a tax period that commences on or after 1 July 2015.

S 114-20 substituted by No 39 of 2012, s 3 and Sch 1 item 87, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 114-20 formerly read:

114-20 Payments of amounts of GST where delivery into home consumption is authorised under section 71 of the Customs Act  
(1)
If:

(a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into Australia because of item 1, 2, 3 or 4 of the table in section 114-5; and

(b) information was provided under section 71 of that Act in connection with the granting of the authorisation;

any GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.

(2)
This section has effect despite sections 33-15 (which is about payments of amounts of GST on importations) and 114-15.

S 114-20 inserted by No 176 of 1999, s 3 and Sch 1 item 107, effective 1 July 2000.