Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.10

    Once goods have been:

  (a)   entered for home consumption within the meaning of the Customs Act 1901 ; or

  (b)   taken to be imported because of the application of an item in the table in section   114 - 5;

they cannot subsequently be taken to be imported because of the application of an item in the table, unless they have been exported from the indirect tax zone since they were so entered or taken to be imported.