Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The input tax credit to which you are entitled for a * creditable importation is attributable to the tax period in which you pay the * assessed GST on the importation.
(2) However, if paragraph 33 - 15(1)(b) applies to payment of the * assessed GST on the importation, the input tax credit is attributable to the tax period in which the liability for the GST arose.