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  

168-5.10B   168-5.10B   Time of export  
The goods must be exported within 60 days after the day on which they were acquired.




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