Annotated GST Act – Chapter 2 – Part 2-3 – Divisions 13-15

Division 13 – Taxable importations

13.1     What this Division is about

Rulings and Determinations

GSTR 2003/15 – Austlii – Goods and services tax: importation of goods into Australia

13.5     What are taxable importations?


Mega-top Cargo Pty Ltd v Moneytech Services Pty Ltd [2015] NSWCA 402 – freight forwarder entered imported goods for home consumption as agent for financier – invoice and air waybill described financier as owner and consignee – whether financier “imported” the goods for purpose of making taxable importation

International Cases

Donsaw Ltd v Revenue and Customs [2016] UKFTT 471 – whether HMRC had made a decision giving a right of appeal – import VAT – Appellants providing supply of warehousing, transporting and despatching goods  – Appellants not owning the goods – whether entitled to recover import VAT – appeal dismissed

Big Misters Shipping Co v Revenue & Customs [2011] UKFTT 790 – VAT on importations – whether appellant acting as an agent or a freight forwarder

13.10   Meaning of non-taxable importation

13.15   Who is liable for GST on taxable importations?

13.20   How much GST is payable on taxable importations?

13.25   The value of taxable importations that are partly non-taxable importations

13.99   Special rules relating to taxable importations

Division 15 – Creditable importations

15.1     What this Division is about

15.5     What are creditable importations?

15.10   Meaning of creditable purpose

15.15   Who is entitled to input tax credits for creditable importations?

15.20   How much are the input tax credits for creditable importations?

15.25   Importations that are partly creditable

15.99   Special rules relating to creditable importations

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