Commonwealth Consolidated Acts Commonwealth Consolidated ActsChapter 4 contains special rules relating to taxable importations, as follows:
Checklist of special rules | ||
Item | For this case ... | See: |
1 | Division 48 | |
2 | Division 51 | |
3 | Importations without entry for home consumption | Division 114 |
4 | Representatives of incapacitated entities | Division 58 |
5 | Resident agents acting for non - residents | Division 57 |
6 | Division 117 | |
Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357 - 60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5 - 5 in that Schedule).