Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 141.10

  (1)   Tradex scheme goods are imported goods that:

  (a)   are nominated goods (within the meaning of the Tradex Scheme Act 1999 ) in relation to a * tradex order; and

  (b)   were covered by item   21A in Schedule   4 to the Customs Tariff Act 1995 at the time of their entry for home consumption under the Customs Act 1901 .

  (2)   Tradex order has the meaning given by section   4 of the Tradex Scheme Act 1999 .