Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.5

    You make a creditable importation if:

  (a)   you import goods solely or partly for a * creditable purpose; and

  (b)   the importation is a * taxable importation; and

  (c)   you are * registered, or * required to be registered.