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  

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.




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