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-D - Export by resident of an external Territory as unaccompanied baggage  

SECTION 168-5.10A   168-5.10A   Export of goods to an external Territory  
For the purposes of subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the goods must be exported to an external Territory are specified in this Subdivision.


Part of a person ' s eligibility for the tourist refund scheme involves exporting goods to an external Territory other than as accompanied baggage in circumstances specified in this instrument.

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