A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 4-7
-
Special rules mainly about returns, payments and refunds
Division 168
-
Tourist refund scheme
Subdivision 168-1
-
Kinds of acquisitions
168-5.01
168-5.01
Acquisition
For paragraphs 168-5(1)(b) and (1A)(b) of the Act, the acquisition, in accordance with this Subdivision, of goods the supply of which was a taxable supply is a kind of acquisition.(a) the supply of which is a taxable supply; and
(b) that is of a kind specified in the regulations.
For paragraphs 168-5(1)(b) and (1A)(b) of the Act, the acquisition, in accordance with this Subdivision, of goods the supply of which was a taxable supply is a kind of acquisition.
Note
Part of a person ' s eligibility for the tourist refund scheme involves making an acquisition:
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.