A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
PART 4-7
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SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS
Division 168
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Tourist refund scheme
Subdivision 168-B
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Departure from the indirect tax zone
168-5.05A
168-5.05A
Leaving the indirect tax zone
For the purposes of paragraph 168-5(1)(c) and subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.
For the purposes of paragraph 168-5(1)(c) and subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.
Note: Part of a person ' s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in this instrument.
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