A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

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

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 168 - Tourist refund scheme  

168-5   Tourist refund scheme  

Exporting goods as accompanied baggage

(1)    
If:

(a) you make an acquisition of goods the supply of which to you is a * taxable supply ; and

(b) the acquisition is of a kind specified in the regulations; and

(c) you leave the indirect tax zone, and export the goods from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(d) the amount of the GST payable on the taxable supply; or

(e) such proportion of that amount of GST as is specified in the regulations.

Resident of external Territory sending goods home

(1A)    

If:

(a) you make an acquisition of goods the supply of which to you is a * taxable supply ; and

(b) the acquisition is of a kind specified in the regulations; and

(c) at the time of the acquisition, you are an individual to whom one of the following subparagraphs applies:

(i) you reside in an external Territory;

(ii) your domicile is in an external Territory;

(iii) you have actually been in an external Territory, continuously or intermittently, during more than half of the last 12 months; and

(d) at the time of the acquisition, you are not * registered or * required to be registered ; and

(e) you leave the indirect tax zone, and export the goods to the external Territory:

(i) in circumstances not covered by paragraph (1)(c); and

(ii) in circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(f) the amount of the GST payable on the taxable supply; or

(g) such proportion of that amount of GST as is specified in the regulations.

Paying the refund

(2)    

An amount payable under this section is payable within the period and in the manner specified in the regulations.

You may be found not to be a resident of an external Territory

(3)    

Subparagraph (1A)(c)(ii) does not apply to you if the Commissioner is satisfied that your permanent place of abode is outside that external Territory.

(4)    

Subparagraph (1A)(c)(iii) does not apply to you if the Commissioner is satisfied:

(a) that your usual place of abode is outside that external Territory; and

(b) that you do not intend to take up residence in that Territory.