A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-2 - Departure from the indirect tax zone  

168-5.06   168-5.06   Departure  
For paragraphs 168-5(1)(c) and (1A)(e) of the Act, an acquirer may leave the indirect tax zone in any circumstances, except leaving the indirect tax zone in the course of the acquirer ' s employment as:

(a) the person in charge or command of an aircraft or ship; or

(b) a member of the crew of an aircraft or ship.

Note

Part of a person ' s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in the regulations.