CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
15‑5 What are creditable importations?15‑5 What are creditable importations?
Start here
Get a plain-English read of 15‑5 What are creditable importations?
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
15‑5 What are creditable importations?
You make a creditable importation if: (a) you import goods solely or partly for a *creditable purpose; and (b) the importation is a *taxable importation; and (c) you are *registered, or *required to be registered.