Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 42.5

  (1)   An importation of goods is a non - taxable importation if the goods are covered by item   4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule   4 to the Customs Tariff Act 1995 .

  (1A)   An importation of a container is a non - taxable importation if:

  (a)   goods covered by item   22 in Schedule   4 to the Customs Tariff Act 1995 are imported in or on the container; and

  (b)   the container will be exported from the indirect tax zone without being put to any other use.

  (1C)   An importation of goods is a non - taxable importation if the goods are covered by:

  (a)   item   1, 3, 7, 12, 13 or 29 in Schedule   4 to the Customs Tariff Act 1995 ; and

  (b)   regulations made for the purposes of this subsection.

  (2)   To avoid doubt, a reference to goods that are covered by an item in Schedule   4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection   18(1) of that Act.