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  

168-5.06   168-5.06   Departure  
The acquirer must leave the indirect tax zone other than in the course of the acquirer ' s employment as:


(a) the person in charge or command of an aircraft or ship; or


(b) a member of the crew of an aircraft or ship.




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