A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005
In forceact
Summary
Commonwealth Act no. 1 of 2005. Sourced from legislation.gov.au (CC BY 4.0).
Source: https://www.legislation.gov.au/C2005A00001/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.