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 168-5.04   Purchase price  

If one item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.

If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.

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