Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:11_8b
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 11 cl 8B
Character Range: 89097–90154

8B  At the end of Division 42
Add:

42‑10  Goods returned to Australia in an unaltered condition

  An importation of goods is a non‑taxable importation if:
 (a) the goods were exported from Australia and are returned to Australia, 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.

Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995.