Annotated GST Act – Chapter 4 – Part 4-4 – Special rules mainly about importations – Divisions 114 – 117

Division 114 – Importations without entry for home consumption

114.1   What this Division is about

114.5   Importations without entry for home consumption

114.10 Goods that have already been entered for home consumption

114.15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited

114.20 Payments of amounts of assessed GST where delivery into home consumption is authorised under section 71 of the Customs Act

114.25 Warehoused goods entered for home consumption by an entity other than the importer

Division 117 – Valuation of re-imported goods

117.1   What this Division is about

117.5   Valuation of taxable importations of goods that were exported for repair or renovation

117.10 Valuation of taxable importations of live animals that were exported

117.15 Refunds of assessed GST on certain reimportations of live animals

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