A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 7
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Transitional
Part 7-1
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Transitional matters
Division 197
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Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999
SECTION 197-1.05
197-1.05
Tourist refund scheme
Despite the repeal of Division 168 of the old regulations by the repealing regulations, that Division, as in force immediately before the commencement time, continues to apply in relation to any goods exported before the commencement time.
Despite the repeal of Division 168 of the old regulations by the repealing regulations, that Division, as in force immediately before the commencement time, continues to apply in relation to any goods exported before the commencement time.
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