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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-E - Exports and other cross-border supplies  

SECTION 38-185.01  

38-185.01   Export of goods by travellers as accompanied baggage  
Schedule 1 specifies rules for the purposes of item 7 of the table in subsection 38-185(1) of the Act.