A New Tax System (Goods and Services Tax) Regulations 2019
This Subdivision applies to an acquisition of goods the supply of which is a taxable supply, except any of the following goods:
(a) tobacco;
(b) tobacco products;
(c) alcoholic beverages, except wine on which wine tax is taken to have been borne (within the meaning of section 31-10 of the Wine Tax Act);
(d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.
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