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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 13 - Taxable importations  

13-10  Meaning of non-taxable importation  


An importation is a non-taxable importation if:


(a) it is a non-taxable importation under Part 3-2; or


(b) it would have been a supply that was *GST-free or *input taxed if it had been a supply.

 



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