A New Tax System (Goods and Services Tax) Act 1999
An importation of goods is a non-taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995 .
View history note
Hide history note(1A)
An importation of a container is a non-taxable importation if:
(a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and
(b) the container will be exported from the indirect tax zone without being put to any other use.
(1B)
(Repealed by No 92 of 2000)
(1C)
An importation of goods is a non-taxable importation if the goods are covered by:
(a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995 ; and
(b) regulations made for the purposes of this subsection.
(2)
To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.
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