Cost of importing goods Reference Materials for costs on importing goods

​Reference Material

• ACN 2000/13 - Linking ABNs to owner codes
• ACN 2000/14 - Deferral of GST on imported goods
• ACN 2005/23 - International transport and insurance and the value of the taxable importation
• ACN 2000/51 - Valuation of media bearing software
• ACN 2008/32 - Increase to the Luxury Car Tax Threshold
• ACN 2008/50 - Increase to the Luxury Car Tax Rate

• COMPILE manual supplement for GST - June 2000
• COMPILE manual supplement for GST - January 2001
• COMPILE PWA
  • Instructions - January 2001
• GST, WET, LCT Exemption Code lists
• ATO Legal Database
  

Some relevant Rulings

• Agency - GSTR 2000/37
• Exports (Goods) - GSTR 2002/6
• Exports (Services) - GSTR 2003/7
• Exports (Rights) - GSTR 2003/8
• Exports (Repairs) - GSTR 2003/2
• Imports (Goods) - 2003/15
• Penalties; taxpayer behaviours - TR 1994/4
• Precious metals - GSTR 2003/10
• Ships stores, aircraft stores - GSTR 2003/4
• Wine Equalisation Tax - WETR 2002/2

Some relevant Interpretative Decisions

• LCT and dual-purpose vehicles - ATO ID 2004/343
• LCT and racing cars - ATO ID 2004/379

Some relevant Practice Statements

• False Statement Penalty - PS LA 2000/9
• False Statement Penalty - PS LA 2002/8
• False Statement Penalty - PS LA 2004/5
• GST Wash Transactions - PS LA 2003/2