Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Contractual reimbursement of incremental GST under pre-GST or transitional works contracts remains a matter between the contractor and the employer, and does not alter the statutory GST scheme. The text states that directions requiring revised returns, or waiving interest, penalty or limitation, cannot be issued contrary to the GST enactments, because levy, assessment, recovery and enforcement must follow the statute. It also clarifies that tax authorities have no role in the private reimbursement dispute, so any reimbursement direction is confined to the employer and cannot be read as fastening liability on the State or tax administration.
Contractual reimbursement of incremental GST under pre-GST or transitional works contracts remains a matter between the contractor and the employer, and does not alter the statutory GST scheme. The text states that directions requiring revised returns, or waiving interest, penalty or limitation, cannot be issued contrary to the GST enactments, because levy, assessment, recovery and enforcement must follow the statute. It also clarifies that tax authorities have no role in the private reimbursement dispute, so any reimbursement direction is confined to the employer and cannot be read as fastening liability on the State or tax administration.
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