Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.25

             (1)  If you enter for home consumption (within the meaning of the Customs Act 1901 ) goods that are warehoused goods (within the meaning of that Act) and that were imported by another person:

                     (a)  you are treated, for the purposes of Division 15, as having imported the goods; and

                     (b)  the extent (if any) to which you entered the goods for home consumption for a * creditable purpose is treated as the extent (if any) to which you imported the goods for a creditable purpose.

             (2)  This section has effect despite Division 15 (which is about creditable importations).