A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
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 168-1
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Kinds of acquisitions
168-5.04
Purchase price
(1)
If 1 item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.
(2)
If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.
If 1 item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.
(2)
If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.
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