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

Chapter 4 - The special rules  

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

Division 168 - Tourist refund scheme  

Subdivision 168-A - Kinds of acquisitions  

SECTION 168-5.01   168-5.01   Acquisition  
For the purposes of paragraphs 168-5(1)(b) and (1A)(b) of the Act, an acquisition that meets the requirements in this Subdivision is specified.

Note:

Part of a person ' s eligibility for the tourist refund scheme involves making an acquisition:

  • (a) the supply of which is a taxable supply; and
  • (b) that is of a kind specified in this instrument.



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