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

Chapter 2 - The basic rules  

Part 2-3 - Importations  

Division 15 - Creditable importations  

15-5  What are creditable importations?  


You make a creditable importation if:


(a) you import goods solely or partly for a *creditable purpose; and


(b) the importation is a *taxable importation; and


(c) you are *registered, or *required to be registered.

 



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