A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules

Part 2-3 - Importations

Division 13 - Taxable importations

13-20 How much GST is payable on taxable importations?

(1)
The amount of GST on the * taxable importation is 10% of the * value of the taxable importation.

(2)
The value of a * taxable importation is the sum of:

(a) the * customs value of the goods imported; and

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(b) the amount paid or payable:

(i) for the * international transport of the goods to their * place of consignment in the indirect tax zone; and

(ii) to insure the goods for that transport;

to the extent that the amount is not already included under paragraph (a); and

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(ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount:

(i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of * consideration ; and

Note:

Division 81 excludes certain taxes, fees and charges from the provision of consideration.

(ii) is not already included under paragraph (a) or (b); and

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(c) any * customs duty payable in respect of the importation of the goods; and

(d) any * wine tax payable in respect of the * local entry of the goods.

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History

S 13-20(2) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (b)(i), applicable to a tax period that commences on or after 1 July 2015.

S 13-20(2) amended by No 41 of 2011, s 3 and Sch 4 item 1, by substituting para (ba)(i), applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div 81 heading. Para (ba)(i) formerly read:

(i) is not a tax, fee or charge to which subsection 81-5(2) applies; and

S 13-20(2) amended by No 91 of 2010, s 3 and Sch 1 item 1, by inserting para (ba), effective 29 June 2010. No 91 of 2010, s 3 and Sch 1 item 16 contains the following application provision:

16 Application
(1)
The amendments made apply to:

(a) supplies made on or after 1 July 2010; and

(b) taxable importations made on or after 1 July 2010.

(2)
Despite paragraph (1)(a), the amendments made do not apply to a supply of services to the extent that the supply relates to a taxable importation made before 1 July 2010.

S 13-20(2) amended by No 176 of 1999, s 3 and Sch 1 items 18 to 20, by substituting " *customs value " for " customs value (for the purposes of Division 2 of Part VIII of the Customs Act 1901 ) " in para (a), substituting subpara (b)(i), and inserting para (d), effective 1 July 2000. Subpara (b)(i) formerly read:

(i) to transport the goods to Australia; and

(2A)

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If an amount to be taken into account under paragraph (2)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901 .

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(3)

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The Commissioner may, in writing:

(a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (2)(b); and

(b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and

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(c) in relation to importations of a specified kind or importations to which specified circumstances apply - determine that:

(i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or

(ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero.

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(4)

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For a *taxable importation that you make, you may choose to treat the amount under paragraph (2)(b), (or, if paragraph (2)(ba) applies, the sum of the amounts under paragraphs (2)(b) and (ba)), as an amount equal to:

(a) the percentage prescribed by the regulations of the *customs value of the goods imported; or

(b) if no percentage is prescribed - 10% of their customs value.

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(5)

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However, subsection (4) does not apply if:

(a) you are not *registered; or

(b) the *local entry of the goods is a *taxable dealing in relation to *wine; or

(c) the importation of the goods is a *taxable importation of a luxury car.

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