A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

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

Division 168 - Tourist refund scheme

Subdivision 168-3 - Export as accompanied baggage

168-5.09

168-5.09 Time of export
The goods must be exported within 60 days after the day on which they were acquired.