A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
This Subdivision applies to 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 has been borne;
(d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.
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