A New Tax System (Goods and Services Tax) Regulations 2019
For the purposes of subsection 168-5(2) of the Act, this section applies if:
(a) an acquirer gives a payment authority to an officer of Customs at a TRS verification facility:
(i) that is located at an airport; and
(ii) at which facilities exist for making cash payments; and
(b) the amount to be paid to the acquirer (including any amount payable to the acquirer, in relation to the acquisition, under section 25-5 of the Wine Tax Act) is $200 or less.
Facilities for making cash payments to acquirers will only be available at some airports, and will not be available at seaports.(2)
If it is practicable to pay cash to the acquirer, the amount must be paid to the acquirer, in Australian currency, before the acquirer leaves the indirect tax zone. (3)
If it is not practicable to pay cash to the acquirer, an officer of Customs must make arrangements for the acquirer to lodge the payment authority at a TRS verification facility before leaving the indirect tax zone.
A shortage of cash at the TRS verification facility.
Passenger congestion that would make it unreasonable to pay cash to each acquirer within the time available.