A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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   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.


Part of a person ' s eligibility for the tourist refund scheme involves making an acquisition:

  • (a) the supply of which is a taxable supply; and
  • (b) that is of a kind specified in the regulations.

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