Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 15.5

                   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.