A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 4-7
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Special rules mainly about returns, payments and refunds
Division 168
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Tourist refund scheme
Subdivision 168-2
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Departure from the indirect tax zone
The acquirer must leave the indirect tax zone at an airport, or seaport, that has a TRS verification facility.
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.
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