CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
13‑25 The value of taxable importations 13‑25 The value of taxable importations that are partly non‑taxable importations
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13‑25 The value of taxable importations that are partly non‑taxable importations
If an importation (the actual importation) is: (a) partly a *taxable importation; and (b) partly a *non‑taxable importation; the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.