A New Tax System (Goods and Services Tax) Act 1999
A supply is GST-free if the supply is a sale of * airport shop goods through an * inwards duty free shop to a * relevant traveller .
Hide history note
View history noteS 38-415 substituted by No 92 of 2000, s 3 and Sch 2 item 4A, effective 1 July 2000. S 38-415 formerly read:
38-415 Supplies through inwards duty free shops
A supply is GST-free if:
(a) the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller; and
(b) the goods are *imported or are *excisable goods.
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