A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ importation is a non-taxable importation if:

      (a) it is a non-taxable importation under Part 3–2; or

      (b) it would have been a supply that was *GST-free or *input taxed if it had been a supply.

      13–15 Who is liable for GST on taxable importations?

      You must pay the GST payable on any *taxable importation that you make.

      13–20 How much GST is payable on taxable importations?

      (1) The amount of GST on the *taxable importation is 10 % of the *value of the taxable importation.

      (2) The value of a *taxable importation is the sum of:

      (a) the *customs value of the goods imported; and

      (b) the amount paid or payable:

      (i) for the *international transport of the goods to their *place of consignment in Australia; and

      (ii) to insure the goods for that transport;

      to the extent that the amount is not already included under paragraph (a); and

      (ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount:

      (i) is not an amount, the payment of which (or the discharging of a liability to make a payment of which), because of Division 81 or regulations made under that Division, is not the provision of *consideration; and

      Note: Division 81 excludes certain taxes, fees and charges from the provision of consideration.

      (ii) is not already included under paragraph (a) or (b); and

      (c) any *customs duty payable in respect of the importation of the goods; and

      (d) any *wine tax payable in respect of the *local entry of the goods.

      (2A) If an amount to be taken into account under paragraph (2)(b) or (ba) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of the Customs Act 1901.

      (3) The Commissioner may, in writing:

      (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (2)(b); and

      (b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and

      (c) in relation to importations of a specified kind or importations to which specified circumstances apply — determine that:

      (i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or

      (ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero.

      13–25 The value of taxable importations that are partly non-taxable importations

      If an importation (the actual importation) is:

      (a) partly a *taxable importation; and

      (b) partly a *non-taxable importation;

      the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.

      13–99 Special rules relating to taxable importations

      Chapter 4 contains special rules relating to taxable importations, as follows:

      Checklist of special rules

      Item

      For this case…

      See:

      1

      GST groups

      Division 48

      2

      GST joint ventures

      Division 51

      3

      Importations without entry for home consumption

      Division 114

      4

      Representatives of incapacitated entities

      Division 58

      5

      Resident agents acting for non-residents

      Division 57

      6

      Valuation of re-imported goods

      Division 117

      Note: There are other laws that may affect the amount of GST on taxable importations. For example, see subsection 357-60(3) in Schedule 1 to the Taxation Administration Act 1953 (about the effect of rulings made under Part 5–5 in that Schedule).

      Division 15—Creditable importations

      15-1 What this Division is about

      You are entitled to input tax credits for your creditable importations. This Division defines creditable importations, states who is entitled to the input tax credits and describes how to work out the input tax credits on importations.

      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.

      15–10 Meaning of creditable purpose

      (1) You import goods for a creditable purpose to the extent that you import the goods in *carrying on your *enterprise.

      (2) However, you do not import the goods for a creditable purpose to the extent that:

      (a) the importation relates to making supplies that would be *input taxed; or

      (b) the importation is of a private or domestic nature.

      (3) СКАЧАТЬ