A New Tax System (Goods and Services Tax) Regulations 2019
The acquirer must present to an officer of Customs, on request, at a TRS verification facility:
(a) the tax invoice relating to the goods; and
(b) as many of the following as are requested:
(i) the goods (unless subsection (4) applies);
(ii) the acquirer ' s passport;
(iii) documents that confirm the acquirer ' s entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer ' s boarding pass or ticket).
(2)
However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:
(a) complete a claim for payment; and
(b) include the acquirer ' s tax invoice with the claim; and
(c) lodge the claim for payment at the TRS verification facility.
Note:
A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.
Time for compliance
(3)
The acquirer must comply with subsection (1) or (2):
(a) if the acquirer is leaving the indirect tax zone on an aircraft - at least 30 minutes before the aircraft ' s scheduled departure time; or
(b) if the acquirer is leaving the indirect tax zone on a ship - at least 60 minutes before the ship ' s scheduled departure time.
Note:
The scheduled departure time of an aircraft or ship may change, for example, because of a delay.
Requirements for checked in goods
(4)
If the acquirer checks in the goods as accompanied baggage, the tax invoice must be endorsed by an officer of Customs with a statement to the effect that the goods have been checked in.
(5)
The acquirer must request the endorsement mentioned in subsection (4):
(a) before presenting to an officer of Customs at a TRS verification facility; and
(b) in the manner and form approved in writing by the Comptroller-General of Customs.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
