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 168-5.02   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.