A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-5 - Documentation relating to entitlement to payment  

168-5.13   168-5.13   Claim for payment: exceptional circumstances  
(Repealed by FRLI No F2017L01491)

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