42‑10 Goods returned to the indirect tax42‑10 Goods returned to the indirect tax zone in an unaltered condition

42‑10 Goods returned to the indirect tax zone in an unaltered condition

(1) An importation of goods is a non‑taxable importation if: (a) the goods were exported from the indirect tax zone and are returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (c) the importer: (i) is the manufacturer of the goods; or (ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a *taxable supply (or would have been a taxable supply but for section 66‑45); or (iii) has previously imported the goods, and the previous importation was a *taxable importation in respect of which the GST was paid. (2) An importation of goods is a non‑taxable importation if: (a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and (b) the goods were exported from the indirect tax zone before, on or after 1 July 2000; and (c) the goods are returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and (e) the ownership of the goods when they are returned to the indirect tax zone is the same as their ownership on 1 July 2000.

Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995.