A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 7 - Transitional  

PART 7-1 - TRANSITIONAL MATTERS  

Division 197 - Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999  

197-1.05   197-1.05   Tourist refund scheme  
Despite the repeal of Division 168 of the old regulations by the repealing regulations, that Division, as in force immediately before the commencement time, continues to apply in relation to any goods exported before the commencement time.




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