A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-3
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Export as accompanied baggage
168-5.08
168-5.08
Accompanied baggage
For paragraph 168-5(1)(c) of the Act, an acquirer must export goods from the indirect tax zone as accompanied baggage in the circumstances set out in this Subdivision.
For paragraph 168-5(1)(c) of the Act, an acquirer must export goods from the indirect tax zone as accompanied baggage in the circumstances set out in this Subdivision.
Note
Part of a person's eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in the regulations.
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