A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 4-7
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Special rules mainly about returns, payments and refunds
Division 168
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Tourist refund scheme
Subdivision 168-2
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Departure from the indirect tax zone
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.
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.
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