(1) You make a taxable importation if:
(a) goods are imported; and
(b) you enter the goods for home consumption (within the meaning of the Customs Act 1901 ).
However, the importation is not a taxable importation to the extent that it is a * non-taxable importation.
Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.
(3) However, an importation of * money is not an importation of goods into the indirect tax zone.