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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-99   Special rules relating to taxable importations  

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Chapter 4 contains special rules relating to taxable importations, as follows:

Checklist of special rules
Item	For this case …	See:
1	GST groups	Division 48
2	GST joint ventures	Division 51
3	Importations without entry for home consumption	Division 114
4	Representatives of incapacitated entities	Division 58
5	Resident agents acting for non-residents	Division 57
6	Valuation of re-imported goods	Division 117

Note:

There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5-5 in that Schedule).

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History

S 13-99 amended by No 74 of 2010, s 3 and Sch 2 item 4, by inserting the note at the end, effective 1 July 2010.

S 13-99 amended by No 118 of 2009, s 3 and Sch 1 item 3, by inserting table item 4, effective 1 July 2000.

S 13-99 amended by No 156 of 2000, s 3 and Sch 2 item 2, by substituting " re-imported goods " for " taxable importations of goods that were exported for repair or renovation " in table item 6, applicable to importations into Australia on or after 12 October 2000.

S 13-99 amended by No 176 of 1999, s 3 and Sch 1 item 22, by repealing table item 4, effective 1 July 2000. Table item 4 formerly read: " 4   Non-deductible expenses   Division 69 " .

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