Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p12
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 12/63)
Character Range: 273433–276044

is a non‑taxable importation if:
 (a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and
 (b) the goods were exported from the indirect tax zone before, on or after 1 July 2000; and
 (c) the goods are returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
 (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and
 (e) the ownership of the goods when they are returned to the indirect tax zone is the same as their ownership on 1 July 2000.
Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995.

42‑15  Supplies of low value goods
 (1) An importation of goods is a non‑taxable importation to the extent that a supply of the goods was a *supplier‑taxed offshore supply of low value goods.
Note 1: Under Subdivision 84‑C, offshore supplies of low value goods may be treated as connected with the indirect tax zone (this is not the case if the supplier reasonably believes there will be a taxable importation: see section 84‑83).
Note 2: There are limits on refunds of excess GST paid as a result of the incorrect treatment of the supply as a taxable supply, if this section has been treated as applying: see section 142‑16.
 (2) However, this section does not apply unless the *Comptroller‑General of Customs is notified that the supply was a *taxable supply at or before the time by which the *taxable importation would (apart from this section) have been made.
 (3) The notice must be given, in the *approved form, by or on behalf of the importer of the goods.

Chapter 4—The special rules

Division 45—Introduction

45‑1  What this Chapter is about

      This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope.
      The special rules modify the application of the basic rules for the GST in Chapter 2.
Note 1: The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2. In addition, a checklist of special rules is set out in Part 2‑8.
Note 2: This section is an explanatory section.

45‑5  The effect of special rules
  The provisions of this Chapter override the provisions of Chapter 2 (except section 29‑25), but only to the