A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-B - Departure from the indirect tax zone  

SECTION 168-5.05A   168-5.05A   Leaving the indirect tax zone  
For the purposes of paragraph 168-5(1)(c) and subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.


Part of a person ' s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in this instrument.

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