Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 13.5

  (1)   You make a taxable importation if:

  (a)   goods are imported; and

  (b)   you enter the goods for home consumption (within the meaning of the Customs Act 1901 ).

However, the importation is not a taxable importation to the extent that it is a * non - taxable importation.

Note:   There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

  (3)   However, an importation of * money is not an importation of goods into the indirect tax zone.