A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-E
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Exports and other cross-border supplies
SECTION 38-185.01
38-185.01
Export of goods by travellers as accompanied baggage
Schedule 1 specifies rules for the purposes of item 7 of the table in subsection 38-185(1) of the Act.
Schedule 1 specifies rules for the purposes of item 7 of the table in subsection 38-185(1) of the Act.
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