CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
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A New Tax System (Goods and Services Tax) Act 1999
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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
An importation is a non‑taxable importation if: (a) it is a non‑taxable importation under Part 3‑2; or (b) it would have been a supply that was *GST‑free or *input taxed if it had been a supply.