Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.99

    Chapter   4 contains special rules relating to taxable importations, as follows:

 

Checklist of special rules
Item	For this case ...	See:
1	GST groups	Division   48
2	GST joint ventures	Division   51
3	Importations without entry for home consumption	Division   114
4	Representatives of incapacitated entities	Division   58
5	Resident agents acting for non - residents	Division   57
6	Valuation of re - imported goods	Division   117

Note:   There are other laws that may affect the amount of GST on taxable importations. 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).