A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
Part 4-7
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Special rules mainly about returns, payments and refunds
Division 168
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Tourist refund scheme
Subdivision 168-A
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Kinds of acquisitions
SECTION 168-5.01
168-5.01
Acquisition
For the purposes of paragraphs 168-5(1)(b) and (1A)(b) of the Act, an acquisition that meets the requirements in this Subdivision is specified.
(a) the supply of which is a taxable supply; and
(b) that is of a kind specified in this instrument.
For the purposes of paragraphs 168-5(1)(b) and (1A)(b) of the Act, an acquisition that meets the requirements in this Subdivision is specified.
Note: Part of a person ' s eligibility for the tourist refund scheme involves making an acquisition:
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