Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_22
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 44276–44938

22  At the end of section 13‑20
Add:
 (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.