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-B
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Departure from the indirect tax zone
SECTION 168-5.06
168-5.06
Departure
The acquirer must leave the indirect tax zone other than in the course of the acquirer ' s employment as:
(a) the person in charge or command of an aircraft or ship; or
(b) a member of the crew of an aircraft or ship.
The acquirer must leave the indirect tax zone other than in the course of the acquirer ' s employment as:
(a) the person in charge or command of an aircraft or ship; or
(b) a member of the crew of an aircraft or ship.
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