Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:2_5
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 12454–13231

5  At the end of section 42‑10 (before the note)
Add:

 (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 Australia before, on or after 1 July 2000; and
 (c) the goods are returned to Australia on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
 (d) 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
 (e) the ownership of the goods when they are returned to Australia is the same as their ownership on 1 July 2000.