Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:1_77
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 1 cl 77
Character Range: 51129–51776

77  At the end of section 20
Add:

 (8) For the purposes of applying subsection 6(2) to determine when an acquisition to which this section applies is made, the goods in question are not taken to be removed until the goods are physically removed:
 (a) by the entity acquiring the goods; or
 (b) if the entity acquires the goods for supply by way of lease—by that entity or the lessee of the goods.

 (9) Subsection (8) does not by implication affect the application of subsection 6(2) to acquisitions to which this section does not apply.

 (10) For the purposes of this section, an importation takes place when it becomes a taxable importation.