Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_87
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 87
Character Range: 46056–46859

87  Section 114‑20
Repeal the section, substitute:

114‑20  Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act
 (1) If:
 (a) the delivery of goods into home consumption in accordance with an authorisation under section 71 of the Customs Act 1901 is an importation into Australia because of item 1, 2, 3 or 4 of the table in section 114‑5; and
 (b) information was provided under section 71 of that Act in connection with the granting of the authorisation;
any *assessed GST payable on the importation is to be paid when the information was provided/on or before the granting of the authorisation.
 (2) This section has effect despite sections 33‑15 (which is about payments of amounts of assessed GST on importations) and 114‑15.