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A New Tax System (Goods and Services Tax) Act 1999
13‑5 What are taxable importations?13‑5 What are taxable importations?
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13‑5 What are taxable importations?
(1) You make a taxable importation if: (a) goods are imported; and (b) you enter the goods for home consumption (within the meaning of the Customs Act 1901). However, the importation is not a taxable importation to the extent that it is a *non‑taxable importation.
Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.
(3) However, an importation of *money is not an importation of goods into the indirect tax zone.