Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 1/58)
Character Range: 642124–645113

16                                               Goods not entered for home consumption when required  Goods not covered by any other item of this table are imported into the indirect tax zone, and:                                                                                                                     The person who fails to comply with that requirement.
                                                                                                       (a) if they are required to be entered under section 68 of the Customs Act 1901—they are not entered in accordance with that requirement; or
                                                                                                       (b) in any other case—a requirement under that Act relating to their importation has not been complied with

 (2) This section has effect despite section 13‑5.

114‑10  Goods that have already been entered for home consumption etc.
  Once goods have been:
 (a) entered for home consumption within the meaning of the Customs Act 1901; or
 (b) taken to be imported because of the application of an item in the table in section 114‑5;
they cannot subsequently be taken to be imported because of the application of an item in the table, unless they have been exported from the indirect tax zone since they were so entered or taken to be imported.

114‑15  Payments of amounts of assessed GST where security for payment of customs duty is forfeited
 (1) If:
 (a) a circumstance relating to goods is an importation of the goods into the indirect tax zone because of an item of the table in section 114‑5; and
 (b) security has been given under the Customs Act 1901 for payment of *customs duty in respect of the goods; and
 (c) the security is forfeited;
any *assessed GST payable on the importation is to be paid when the security is forfeited.
 (2) This section has effect despite section 33‑15 (which is about payments of amounts of assessed GST on importations).

114‑20  Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act
 (1) If:
 (a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into the indirect tax zone because of item 1, 2, 3 or 4 of the table in section 114‑5; and
 (b) information was provided under section 71 of that Act in connection with the granting of the authorisation;
any *assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.
 (2) This section has effect despite sections 33‑15 (which is about payments of amounts of assessed GST on importations) and 114‑15.

114‑25  Warehoused goods entered for home consumption by an entity other than the importer
 (1) If you enter for home consumption (within the meaning of the Customs Act 1901) goods that are warehoused goods (within the meaning of that Act) and that