A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

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

Division 168 - Tourist refund scheme  

Subdivision 168-1 - Kinds of acquisitions  

168-5.02   168-5.02   Goods to which Subdivision 168-1 applies  
This Subdivision applies to goods the supply of which is a taxable supply, except any of the following goods:

(a) tobacco;

(b) tobacco products;

(c) alcoholic beverages, except wine on which wine tax has been borne;

(d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.

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