CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
13‑15 Who is liable for GST on taxable i13‑15 Who is liable for GST on taxable importations?
Start here
Get a plain-English read of 13‑15 Who is liable for GST on taxable i
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
13‑15 Who is liable for GST on taxable importations?
You must pay the GST payable on any *taxable importation that you make.