Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.25

The value of taxable importations that are partly non-taxable importations

                   If an importation (the actual importation ) is:

                     (a)  partly a * taxable importation; and

                     (b)  partly a * non-taxable importation;

the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.



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