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A New Tax System (Goods and Services Tax) Act 1999
42‑1 What this Division is about42‑1 What this Division is about
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42‑1 What this Division is about
This Division sets out the importations that are non‑taxable. No GST is payable on an importation that is non‑taxable (see sections 7‑1 and 13‑5).
Note: For the basic rules about non‑taxable importations, see sections 13‑10 and 13‑25.