Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 2   GST-free supplies

A New Tax System (Goods and Services Tax) Act 1999

8   Section 195-1 (paragraph (b) of the definition of relevant traveller )

Omit "imported or *excisable goods", substitute "*airport shop goods".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).