Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.20

  (1)   If:

  (a)   the delivery of goods into home consumption in accordance with an authorisation under section   71 of the Customs Act 1901 is an importation into the indirect tax zone because of item   1, 2, 3 or 4 of the table in section   114 - 5; and

  (b)   information was provided under section   71 of that Act in connection with the granting of the authorisation;

any * assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.

  (2)   This section has effect despite sections   33 - 15 (which is about payments of amounts of assessed GST on importations) and 114 - 15.