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  

168-5.03   168-5.03   Registered entity  
The goods must have been acquired from a registered entity.




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