Document ID: chunk:federal_register_of_legislation:C2025C00126:schedule:3
Version: federal_register_of_legislation:C2025C00126
Segment Type: schedule
Provision Reference: sch 3
Character Range: 637185–638801

Schedule 3—Medical aids and appliances
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Chapter 4—The special rules

Part 4‑3—Special rules mainly about importations
Note: The special rules in this Part mainly modify the operation of Part 2‑3, but they may affect other Parts of Chapter 2 in minor ways.

Division 114—Importations without entry for home consumption

114‑1  What this Division is about
      This Division treats as taxable importations several kinds of importations of goods covered by the Customs Act 1901, even though the goods are not entered for home consumption. An entity that enters for home consumption warehoused goods imported by someone else is entitled to any input tax credit for the importation.

114‑5  Importations without entry for home consumption
 (1) You make a taxable importation if:
 (a) the circumstances referred to in the third column of the following table occur; and
 (b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.
However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a *non‑taxable importation.

Importations without entry for home consumption
Item                                             Topic                                                 Circumstance                                                                                                                                                                                                        Importer