A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-B - Departure from the indirect tax zone  

SECTION 168-5.07  

168-5.07   Place of departure  
The acquirer must leave the indirect tax zone at an airport, or seaport, at which the tourist refund scheme is administered.