A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 1
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Rules for the supply of goods to a relevant traveller
A requirement to be met by a seller under this Schedule may be met by action of an employee or agent of the seller.
Note:
See section 38-185.01 .
CLAUSE 6 6 Employees or agents may meet requirementsA requirement to be met by a seller under this Schedule may be met by action of an employee or agent of the seller.
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