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

Meaning of tradex scheme goods etc.

             (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 .



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