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  

168-5.04   Purchase price  

168-5.04(1)  
If one item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.

168-5.04(2)  
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.




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