A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-2 - Departure from the indirect tax zone  

168-5.07   168-5.07   Place of departure  
The acquirer must leave the indirect tax zone at an airport, or seaport, that has a TRS verification facility.