A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
Part 4-7
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Special rules mainly about returns, payments and refunds
Division 168
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Tourist refund scheme
Subdivision 168-C
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Export as accompanied baggage
SECTION 168-5.08
168-5.08
Accompanied baggage
For the purposes of paragraph 168-5(1)(c) of the Act, the circumstances in which the goods must be exported from the indirect tax zone as accompanied baggage are specified in this Subdivision.
For the purposes of paragraph 168-5(1)(c) of the Act, the circumstances in which the goods must be exported from the indirect tax zone as accompanied baggage are specified in this Subdivision.
Note:
Part of a person ' s eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in this instrument.
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