All about GST in Australia

By Chris Sievers, Barrister

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Annotated GST Act – Chapter 3 – Part 3-2 – Division 42

Division 42 – Non-taxable importations

42.1 What this Division is about

42.5 Non-taxable importations – Schedule 4 to the Customs Tariff Act 1995

42.10 Goods returned to the indirect tax zone in an unaltered condition

42.15 Supplies of low value goods

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Chris Sievers is a barrister specialising in revenue law, with a particular focus on GST.

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