Document ID: chunk:federal_register_of_legislation:C2025C00126:section:16:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 16 (pt 2/3)
Character Range: 91216–93886

fees and charges from the provision of consideration.
 (ii) is not already included under paragraph (a) or (b); and
 (c) any *customs duty payable in respect of the importation of the goods; and
 (d) any *wine tax payable in respect of the *local entry of the goods.
 (2A) If an amount to be taken into account under paragraph (2)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901.
 (3) The Commissioner may, in writing:
 (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (2)(b); and
 (b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and
 (c) in relation to importations of a specified kind or importations to which specified circumstances apply—determine that:
 (i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or
 (ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero.
 (4) For a *taxable importation that you make, you may choose to treat the amount under paragraph (2)(b), (or, if paragraph (2)(ba) applies, the sum of the amounts under paragraphs (2)(b) and (ba)), as an amount equal to:
 (a) the percentage prescribed by the regulations of the *customs value of the goods imported; or
 (b) if no percentage is prescribed—10% of their customs value.
 (5) However, subsection (4) does not apply if:
 (a) you are not *registered; or
 (b) the *local entry of the goods is a *taxable dealing in relation to *wine; or
 (c) the importation of the goods is a *taxable importation of a luxury car.

13‑25  The value of taxable importations that are partly non‑taxable importations
  If an importation (the actual importation) is:
 (a) partly a *taxable importation; and
 (b) partly a *non‑taxable importation;
the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.

13‑99  Special rules relating to taxable importations
  Chapter 4 contains special rules relating to taxable importations, as follows:

Checklist of special rules
Item                        For this case ...                                See: