OBS_VALUE: <ul><li><a href=https://www.legislation.gov.au/Details/C2023C00099 target=_blank>Customs Act 1901(Act No. 6 of 1901, Date of Assent: 3 October 1901, Last amended on 1 July 2019,  Sections 70, 132AA, 132A and 208)</a></li><li><a href=https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/GST-and-imported-goods/ target=_blank>Australian Taxation Office, Deferring the payment of GST on imported goods(Deferring the payment of GST on imported goods, Last modified: 24 June 2015, Last accessed in August 2020)</a></li><li><a href=https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/Deferred-GST/ target=_blank>Australian Taxation Office- Deferred GST(Deferred GST, Last modified: 19 April 2017, Last accessed in August 2019)</a></li></ul>