Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 2   Rulings

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

5   At the end of section 15-20

Add:

Note: The basic rule for working out the GST payable on the importation is in section 13-20. However, the GST payable may be affected by other provisions in:

(a) this Act (for a list of provisions, see section 13-99); and

(b) other GST laws (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)).