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  

168-5.02   168-5.02   Goods to which this Subdivision applies  
This Subdivision applies to an acquisition of 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 is taken to have been borne (within the meaning of section 31-10 of the Wine Tax Act);


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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.