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A New Tax System (Goods and Services Tax) Act 1999
60‑30 Attributing the input tax credit f60‑30 Attributing the input tax credit for pre‑establishment importations
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60‑30 Attributing the input tax credit for pre‑establishment importations
(1) The input tax credit to which a *company is entitled under this Division for an importation that you made is attributable to the tax period (applying to the company) in which you were fully reimbursed by the company: (a) for the *assessed GST paid on the importation; and (b) for the cost of acquiring or producing the thing imported. (2) This section has effect despite section 29‑15 (which is about attributing input tax credits for importations).