Regulation 103F
Use of container freight warehouse
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 172 of 188
Regulation 103F
Subregulation 1
Subject to paragraph (3), a container freight warehouse may be used for the storage of goods that are —
(a)
unstuffed from a container;
(b)
to be stuffed into a container; and
(c)
in a container before unstuffing or after stuffing at the container freight warehouse, as the case may be.
Subregulation 2
A container freight warehouse may, for the purpose of paragraph (1), be used for the unstuffing of a container with less than full container load.
Subregulation 3
A container freight warehouse must not be used for the storage of any goods except for such types of goods, and for such period, as may be allowed under the licence.