Document ID: chunk:federal_register_of_legislation:C2019A00065:clause:3_1
Version: federal_register_of_legislation:C2019A00065
Segment Type: clause
Provision Reference: sch 3 cl 1
Character Range: 7363–7885

1  After subsection 7‑20(1)
Insert:
 (1A) An *importation of a *car is a non‑taxable re‑importation if:
 (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone; and
 (b) the car has been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and
 (c) the ownership of the car has not changed in the period beginning immediately before the car was exported and ending at the time it is returned to the indirect tax zone.