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-D - Export by resident of an external Territory as unaccompanied baggage  

SECTION 168-5.10B   168-5.10B   Time of export  
The goods must be exported within 60 days after the day on which they were acquired.

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