7‑20 Meaning of non‑taxable re‑importati7‑20 Meaning of non‑taxable re‑importation

#### 7‑20 Meaning of non‑taxable re‑importation (1) An \*importation of a \*car is a non‑taxable re‑importation if: (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and (b) the importer: (i) is the manufacturer of the car; or (ii) has previously acquired the car, and the supply by means of which the importer acquired the goods was a \*taxable supply of a luxury car; or (iii) has previously imported the car, and the previous importation was a \*taxable importation of a luxury car. (1A) An \*importation of a \*car is a non‑taxable re‑importation if: (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone; and (b) the car has been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and (c) the ownership of the car has not changed in the period beginning immediately before the car was exported and ending at the time it is returned to the indirect tax zone. (2) An importation of a \*car is a non‑taxable re‑importation if: (a) the importer had manufactured, acquired or imported the car before 1 July 2000; and (b) the car was exported from the indirect tax zone before, on or after 1 July 2000; and (c) the car is 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 its export; and (d) the ownership of the car when it is returned to the indirect tax zone is the same as its 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.