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-D
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Export by resident of an external Territory as unaccompanied baggage
SECTION 168-5.10B
168-5.10B
Time of export
The goods must be exported within 60 days after the day on which they were acquired.
The goods must be exported within 60 days after the day on which they were acquired.
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