Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 42.1

What this Division is about

This Division sets out the importations that are non - taxable. No GST is payable on an importation that is non - taxable (see sections   7 - 1 and 13 - 5).

For the basic rules about non - taxable importations, see sections   13 - 10 and 13 - 25.



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