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-B - 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.




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