Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p11
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 11/63)
Character Range: 271020–273658

Minister is satisfied that similar supplies made by *Australian residents would be input taxed.

Part 3‑2—Non‑taxable importations

Division 42—Non‑taxable importations

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.

42‑5  Non‑taxable importations—Schedule 4 to the Customs Tariff Act 1995
 (1) An importation of goods is a non‑taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995.
 (1A) An importation of a container is a non‑taxable importation if:
 (a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and
 (b) the container will be exported from the indirect tax zone without being put to any other use.
 (1C) An importation of goods is a non‑taxable importation if the goods are covered by:
 (a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995; and
 (b) regulations made for the purposes of this subsection.
 (2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.

42‑10  Goods returned to the indirect tax zone in an unaltered condition
 (1) An importation of goods is a non‑taxable importation if:
 (a) the goods were exported from the indirect tax zone and are returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
 (b) 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
 (c) the importer:
 (i) is the manufacturer of the goods; or
 (ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66‑45); or
 (iii) has previously imported the goods, and the previous importation was a *taxable importation in respect of which the GST was paid.
 (2) An importation of goods 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