Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An importation of goods is a non-taxable importation if:
(a) the goods were exported from Australia and are returned to Australia, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
(b) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and
(c) the importer:
(i) is the manufacturer of the goods; or
(ii) has previously acquired the goods, and the supply by means of which the importer acquired the goods was a * taxable supply (or would have been a taxable supply but for section 66-45); or
(iii) has previously imported the goods, and the previous importation was a * taxable importation in respect of which the GST was paid.
(2) An importation of goods is a non-taxable importation if:
(a) the importer had manufactured, acquired or imported the goods before 1 July 2000; and
(b) the goods were exported from Australia before, on or after 1 July 2000; and
(c) the goods are returned to Australia on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and
(d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and
(e) the ownership of the goods when they are returned to Australia is the same as their 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 .
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