Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.10

                   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.