A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-7
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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 168-1 What this Division is aboutIf you take goods overseas as accompanied baggage, or you are a resident of an external Territory and send goods home, you may be entitled to a refund of the GST that was payable on the supply of the goods to you.
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