CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
13‑1 What this Division is about13‑1 What this Division is about
Start here
Get a plain-English read of 13‑1 What this Division is about
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
13‑1 What this Division is about
GST is payable on taxable importations. This Division defines taxable importations, states who is liable for the GST and describes how to work out the GST on importations.
Note 1: This Division applies whether or not you are registered.
Note 2: Things other than goods that are supplied overseas for use in the indirect tax zone (and are therefore in that sense “imported”) are not taxable importations, but they can attract GST under Subdivision 84‑A.