Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.10

    An importation is a non - taxable importation if:

  (a)   it is a non - taxable importation under Part   3 - 2; or

  (b)   it would have been a supply that was * GST - free or * input taxed if it had been a supply.