Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you enter for home consumption (within the meaning of the Customs Act 1901 ) goods that are warehoused goods (within the meaning of that Act) and that were imported by another person:
(a) you are treated, for the purposes of Division 15, as having imported the goods; and
(b) the extent (if any) to which you entered the goods for home consumption for a * creditable purpose is treated as the extent (if any) to which you imported the goods for a creditable purpose.
(2) This section has effect despite Division 15 (which is about creditable importations).