GST Act s 13-5(1)

Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006

GST and goods sold in Australia that were imported under a Tradex order

GST and re-importation of leased machinery that was subject to repair while overseas

GST and attribution of input tax credits on creditable importations